Section 494 Income Tax Act 2025
Disclosure of particulars by public servants.
494. (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 fine.
(2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.