Section-494: Disclosure of particulars by public servants

Section-494 : Disclosure of particulars by public servants

Section-494 provides for punishment for contravention of clause 258(3) relating to disclosure of information by public servants. Learn to understand the section-494 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-494 as per act

A public servant, who furnishes any information or produces any document in contravention of the provisions of section 258(3), shall be punishable with imprisonment which may extend to six months and shall also be liable to fine.
No prosecution shall be instituted under this section except with the previous sanction of the Central Government.