Tuesday, 28 December 2021

Income Tax Section - 280, Income Tax Act, 1961-2021

                                                                         

                                                                                Income Tax

                                                        Section - 280, Income Tax Act, 1961-2021


Disclosure of particulars by public servants.


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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