280 Income Tax Act - Disclosure of particulars by public servants

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

(1) If a public servant 1furnishes 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.
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1.Subs. by Act 5 of 1964, s. 43, for "discioses any particulars, the disclosure of which is prohibited by section 137," (w.e.f. 1-4-1964).