Disclosure of particulars by public servants

Section 494 — DISCLOSURE OF PARTICULARS BY PUBLIC SERVANTS

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

STATUTORY ARCHITECTURE

The punishment in sub-section (1) of s. 494 was substituted by the Finance Act, 2026, w.e.f. 1-4-2026. Section 494 makes it an offence for a public servant to furnish any information or produce any document in contravention of the provisions of s. 258(3). As amended, the offence is punishable with simple imprisonment up to one month, or with fine, or with both. Pre-2026 position: before the substitution, the words read "imprisonment which may extend to six months, and shall also be liable to fine". Sub-section (2) is a procedural bar: no prosecution under the section may be instituted without the previous sanction of the Central Government.

KEY ELEMENTS

• Offender: a public servant.
• Act constituting the offence: furnishing any information, or producing any document, in contravention of the provisions of s. 258(3).
• Punishment (w.e.f. 1-4-2026): simple imprisonment up to one month, or fine, or both.
• Punishment before 1-4-2026: imprisonment which may extend to six months, together with liability to fine.
• Sanction: no prosecution under the section is to be instituted except with the previous sanction of the Central Government.

CHANGES FROM THE 1961 ACT

The corresponding provision is s. 280 of the 1961 Act. Two changes are visible. First, the reference to s. 138(2) of the 1961 Act is replaced by s. 258(3). Second, the punishment differs. Section 280(1) of the 1961 Act provided for imprisonment which may extend to six months, with liability to fine as well; the 2025 text, as substituted by the Finance Act, 2026, provides for simple imprisonment up to one month, or fine, or both. The pre-2026 wording of s. 494 matched the 1961 punishment. Sub-section (2), requiring the previous sanction of the Central Government, is the same in both Acts.

PRACTITIONER NOTES

• The offence is confined to public servants; the section does not reach any other person.
• The contravention must be of s. 258(3). Whether a disclosure is an offence therefore turns on what that provision permits or prohibits.
• After 1-4-2026 the offence is punishable with imprisonment, or fine, or both; before that date, imprisonment was coupled with liability to fine ("and shall also be liable to fine").
• The imprisonment after the amendment is expressly "simple" imprisonment, and the maximum is reduced from six months to one month.
• A prosecution instituted without the previous sanction of the Central Government is barred by sub-section (2).

CROSS-REFERENCES

• s. 258(3) — the provision whose contravention by a public servant constitutes the offence.
• s. 280 and s. 138(2) of the 1961 Act — the corresponding offence provision and its 1961 reference.