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Section 494 of Income Tax Act - Disclosure of particulars by public servants

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Last Updated: 01-04-2026

494. Disclosure of particulars by public servants.

(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 [i][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.

 

[i] Substituted for words “imprisonment which may extend to six months, and shall also be liable to fine” by Section 120 of FA, 2026 wef 01-04-2026.