Clause 494 - Disclosure of particulars by public servants. - Income Tax Bill, 2025

Disclosure of particulars by public servants. 494. (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 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.