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Section – 280 : Disclosure of particulars by public servants

Published by Law@HostBooks at March 7, 2018
Categories
  • CHAPTER XXII - Offences and prosecutions
  • Income-tax Act 1961
Tags

280. (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.

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