Vidhi Codex

section 280

Disclosure of particulars by public servants.

The Income Tax Act 1961
Tax1961681 sections21 chapters
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Chapter XXII OFFENCES AND PROSECUTIONS

Statutory text
  1. (1) If a public servant 10[furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138], he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.
  2. (2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.

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