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Income-tax Act Section 494
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The Income-tax Act, 2025

Section 494 Disclosure of particulars by public servants

Chapter
XXII · Offences and Prosecution
Amendments
1
(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 fineSubstituted by Finance Act, 2026, s. 120, dated 30th March, 2026, with effect from 1 April 2026. Earlier read: "imprisonment which may extend to six months, and shall also be liable to fine"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.

Amendments to this section

  1. 1 Substituted by Finance Act, 2026, s. 120, for "imprisonment which may extend to six months, and shall also be liable to fine" (w.e.f. 1 April 2026).

All amendments to the Income-tax Act