Amended and updated notes on section 280 of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Disclosure of particulars by public servants.
Chapter XXII (Sections 275A to 280D) of the Income Tax Act 1961 deals with the provisions related to offences and prosecutions. Section 280 of IT Act 1961 provides for Disclosure of particulars by public servants.
Recently, we have discussed in detail section 279B (Proof of entries in records or documents) of IT Act 1961. Today, we learn the provisions of section 280 of Income-tax Act 1961. The amended provision of section 280 is effective for financial year 2022-23 relevant to the assessment year 2023-24.
In this article, you will learn detail of the provisions of section 280 of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.
Section-280: Disclosure of particulars by public servants
Section 280(1) of Income Tax Act
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.
Section 280(2) of Income Tax Act
No prosecution shall be instituted under this section except with the previous sanction of the Central Government.