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Disclosure of particulars by public servants [Section 280] – Income Tax

Disclosure of particulars by public servants [Section 280] :

If a public servant furnishes any information or produces any document in contravention of section 138(2), he shall be punishable with imprisonment which may extend to 6 months and shall also be liable to pay fine.

However, no prosecution shall be instituted under this section except with the previous sanction of the Central Government.

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