section 494
Disclosure of particulars by public servants
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XXII OFFENCES AND PROSECUTIONS
Statutory text
- (1) A public servant, who furnishes any information or produces any document in contravention of the provisions of section 258(3), shall be punishable with 31[simple imprisonment up to one month, or with fine, or with both].
- (2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.
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