Bare ActsIncome tax Act, 1961

Section 280

Disclosure of particulars by public servants.--

Amendment status not verified — confirm the current text below against the official source.

(1) If a public servant 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.

Section 280 – Income tax Act, 1961 | DailyLaw.ai