Disclosure of Information by Public Servant

Section 493 — - DISCLOSURE OF INFORMATION BY PUBLIC SERVANT

Section 493 of the Income-tax Act, 2025 corresponds to s. 280 of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Income-tax records and information shall be confidential; public servant disclosing without lawful authority commits an offence -- imprisonment up to 6 months with fine.

PRACTITIONER PLANNING NOTES

• Limited carve-outs (s. 138 of 1961) -- court orders, prescribed authorities, anti-money-laundering statutes.

CROSS-REFERENCES

• s. 491 [279] -- sanction and compounding.
• s. 486 [278AA] -- reasonable cause.
• s. 487 [278B] -- offences by companies.
• s. 490 [278E] -- presumption of culpable mental state.