Section 280Central Act

Section 280: Disclosure of particulars by public servants

The Income-tax Act, 1961

Disclosure of particulars by public servants.

(1)

If a public servant [furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138] [ Substituted by Act 5 of 1964, Section 43, for " discloses any particulars, the disclosure of which is prohibited by section 137" (w.r.e.f. 1.4.1964).], 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.[***] [ Chapter XXII-A omitted by Act 26 of 1988, Section 48 (w.r.e.f. 1.4.1988).]

Sec 279B — [ Proof of entries in records or documents. [ Inserted by Act 3 of 1989, Section 53 (w.e.f. 1.4.1989).]

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