§ 494
Chapter XXII — Offences And Prosecution
Disclosure of particulars by public servants
Income-tax Act, 2025
A public servant who provides information or produces a document in breach of the confidentiality rules under section 258(3) can be punished with simple imprisonment for up to one month, a fine, or both.
Any prosecution under this provision requires prior sanction from the Central Government.
📜 Official text of the section +
494. (1) A public servant, who furnishes any information or produces any
document in contravention of the provisions of section 258(3), shall be pun -
ishable 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.
Special Courts.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 474If a person, who is required to afford the authorised officer with the necessary§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc