Mera Samvidhaan All of Income-tax Act, 1961

Chapter XXII · Offences and Prosecutions

280Disclosure of particulars by public servants.

Section 280 · Chapter XXII · page 1030 of the Act

(1) If a public servant furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138, he

shall be punishable with 39[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.

39 Sub. for "imprisonment which may extend to six months, and shall also be liable to fine" by Act No. 4 of 2026, w.e.f. 1-3-2026.

Section 280 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.