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Section 494 — Disclosure of particulars by public servants

Income-tax Act, 2025 (amended upto 2026) · Last amended: Finance Act, 2026, w.e.f. 01.04.2026
In plain terms: This section punishes a public servant who discloses information in breach of section 258(3), with imprisonment up to a month or fine; prosecution needs the sanction of the Central Government.

(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 [137][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.

Amendment history

  • [137] Substituted by Finance Act, 2026, w.e.f. 01.04.2026, for the followings:- "imprisonment which may extend to six months, and shall also be liable to fine"
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