Mera Samvidhaan All of Income-tax Act, 2025

Chapter XXII · Offences and Prosecution

494Disclosure of particulars by public servants.

Section 494 · Chapter XXII · page 580 of the Act

(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.

31 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. 1-4-2026.

Section 494 of The Income-tax Act, 2025 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.