Section 280 - Disclosure of particulars by public servants - Income-tax Act, 1961

Disclosure of particulars by public servants. 280. (1) If a public servant 1 [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) No prosecution shall be instituted under this section except with the previous sanction of the Central Government. ----------------------- Notes :- 1. Substituted for discloses any particulars, the disclosure of which is prohibited by section 137 by the Finance Act, 1964, w.e.f. 1-4-1964.