Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

Acts

280 Disclosure of particulars by public servants

CHAPTER XXII

OFFENCES AND PROSECUTIONS

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 with1.[“simple imprisonment up to one month, or with fine, or with both”]

(2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.

Notes

1. Substituted by the Finance bill 2026 dated 01.02.2026 w.e.f 01.03.2026

for the word ,

imprisonment which may extend to six months, and shall also be liable to fine.

shall be substituted namly

“simple imprisonment up to one month, or with fine, or with both”

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.