Disclosure of particulars by public servants
[Section-494 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Section 494(1) of Income Tax Act 2025
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.
Section 494(2) of Income Tax Act 2025
494(2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.
FAQs on Section 494 of Income Tax Act 2025
What does Section 494(1) of the Income Tax Act, 2025 state?
Section 494(1) provides that any public servant who furnishes information or produces a document in violation of Section 258(3) shall be punishable with imprisonment that may extend up to six months and shall also be liable to a fine.
What is the nature of the offence committed under Section 494(1)?
It is a penal offence committed by a public servant for disclosing information or producing documents contrary to the restriction laid down in Section 258(3) of the Act.
Is imprisonment mandatory under Section 494(1)?
No, imprisonment is not mandatory. The section provides for punishment that may extend to six months, implying it is discretionary and subject to judicial consideration.
Is there also a monetary penalty under Section 494(1)?
Yes, in addition to imprisonment, the public servant is also liable to a fine.
Who can be prosecuted under Section 494 of the Act?
Only public servants who violate the confidentiality requirements of Section 258(3) can be prosecuted under this provision.
Can prosecution under Section 494 be initiated without any approvals?
No, as per Section 494(2), no prosecution can be initiated without the previous sanction of the Central Government.
Why is the prior sanction of the Central Government required for prosecution under Section 494?
The requirement of prior sanction acts as a safeguard for public servants to prevent frivolous or vindictive prosecutions and ensures that only genuine cases are prosecuted.
What is the purpose of Section 494 in the Income Tax Act, 2025?
The purpose is to ensure the protection of confidential information obtained under the Act and to penalize any unauthorized disclosure by public servants.
Does Section 494 apply to private individuals?
No, it specifically applies to public servants who breach the confidentiality provisions under Section 258(3).
What is Section 258(3) referred to in Section 494(1)?
Section 258(3) restricts disclosure of certain information obtained under the Act. Section 494(1) enforces consequences for public servants who act in violation of those restrictions.
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