Public Servant Furnishing False Information

Section 494 — - PUBLIC SERVANT FURNISHING FALSE INFORMATION

Section 494 of the Income-tax Act, 2025 corresponds to s. 280A of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Public servant furnishing false information / certificate -- imprisonment up to 1 year with fine.

PRACTITIONER PLANNING NOTES

• Targets corruption / collusion within Department.

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.