Section 494
Section 494: disclosure of particulars by public servants
Section 494 is a confidentiality-protection offence aimed at government officials, not taxpayers. It punishes a public servant who furnishes information or produces a document in breach of the confidentiality restriction in section 258(3) of the Act.
What Section 494 says
"A public servant, who furnishes any information or produces any document in contravention of the provisions of section 258(3), shall be punishable with simple imprisonment up to one month, or with fine, or with both."
A footnote to the source text records that this punishment was substituted for the earlier wording "imprisonment which may extend to six months, and shall also be liable to fine" by the Finance Act, 2026, with effect from 1 April 2026.
Sanction required for prosecution
"No prosecution shall be instituted under this section except with the previous sanction of the Central Government."
Frequently asked questions
Who can be prosecuted under Section 494?
A public servant who furnishes information or produces a document in breach of the confidentiality restriction under section 258(3) of the Act - this offence applies to officials, not ordinary taxpayers.
What is the punishment under Section 494?
Simple imprisonment up to one month, or fine, or both.
Can this offence be prosecuted by anyone?
No - Section 494(2) requires the previous sanction of the Central Government before prosecution can be instituted.
Has the punishment under Section 494 changed recently?
Yes - the source text notes that the punishment was substituted by the Finance Act, 2026 (with effect from 1 April 2026), replacing an earlier provision of imprisonment up to six months plus fine with the current simple imprisonment up to one month, or fine, or both.
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Talk to our tax team about this sectionLast updated 9 September 2026