Income-tax law | Offences and prosecutions

Section 280 of the Income-tax Act, 1961: Disclosure of Particulars by Public Servants

Section 280 of the Income-tax Act, 1961 addresses the unauthorised disclosure of tax information by a public servant. It creates an offence where information is furnished or a document is produced contrary to the statutory restrictions in section 138(2). It also requires the previous sanction of the Central Government before prosecution can be instituted.

Legislative update: The Income-tax Act, 2025 came into effect on 1 April 2026. The corresponding provision is section 494, which refers to the disclosure restriction in section 258(3) of that Act. For older conduct, the law and savings provisions applicable to the relevant period must be examined. Published texts and subsequent amendments should be checked for the precise punishment applicable to the date of an alleged offence.

What does Section 280 mean?

The provision protects confidentiality of taxpayer information in the hands of public servants. The offence is not every communication of tax information: the prosecution must establish that the information or document was furnished or produced in contravention of section 138(2). Disclosures permitted or required by law must be distinguished from prohibited disclosures.

Section 280: Subsections explained

Section 280(1): Disclosure in breach of Section 138(2)

Under the text reproduced in the Income-tax Act, 1961 as amended by the Finance Act, 2025, a public servant who furnishes information or produces a document contrary to section 138(2) is punishable with imprisonment extending to six months and is also liable to a fine. The statutory text applicable on the alleged offence date, including any later amendment, must be verified before stating a current sentencing range.

Section 280(2): Previous sanction of the Central Government

No prosecution under section 280 may be instituted without previous sanction of the Central Government. This is a statutory precondition to institution of prosecution, distinct from departmental disciplinary action or the substantive question whether the disclosure was prohibited.

Section 138 concerns disclosure of information respecting assessees. Subsection (2) empowers the Central Government to restrict the furnishing of specified information or documents by public servants in the public interest, by an order in the Official Gazette. Accordingly, determining whether a particular disclosure violates section 280 requires examining the relevant restriction and its scope, not merely the confidential nature of the information.

Corresponding provision: Section 494 of the Income-tax Act, 2025

Section 494 retains the subject of unauthorised disclosure by public servants, but refers to section 258(3) rather than section 138(2). It also retains the requirement of prior Central Government sanction for prosecution. Section 258 deals with disclosure of information relating to assessees.

Subject	Income-tax Act, 1961	Income-tax Act, 2025
Disclosure offence	Section 280	Section 494
Related restriction	Section 138(2)	Section 258(3)
Who may be liable	Public servant furnishing information or producing a document in breach of the restriction	Public servant furnishing information or producing a document in breach of the restriction
Prosecution approval	Previous sanction of Central Government	Previous sanction of Central Government

Important: A correspondence of section numbers does not itself resolve the governing law for a past act or the effect of amendments. The offence date, operative provision and saving provisions must be considered.

Key legal requirements to examine

Whether the accused is a public servant within the applicable legal framework.
Whether information was furnished or a document was produced.
Whether a valid statutory restriction applied to that particular disclosure.
Whether the conduct contravened section 138(2), or section 258(3) under the 2025 Act, as applicable.
Whether the requisite previous sanction of the Central Government was obtained before institution of prosecution.

Illustrative situation

Suppose an official supplies a taxpayer's protected information to an unauthorised person despite an applicable government restriction on such disclosure. Section 280 or section 494 may require examination, depending on when the conduct occurred. Whether an offence is established depends on the precise restriction, facts, evidence and procedural requirements; a disclosure does not automatically amount to a criminal offence simply because it concerns tax records.

Official legal references

Frequently asked questions

What is the purpose of Section 280?

It penalises a public servant's furnishing of information or production of documents in violation of the restrictions under section 138(2) of the Income-tax Act, 1961.

Is Central Government sanction necessary?

Yes. Section 280(2) expressly requires previous sanction of the Central Government before prosecution is instituted.

Which provision applies under the Income-tax Act, 2025?

Section 494 is the corresponding offence provision, read with section 258(3) concerning restrictions on disclosure.

Does every disclosure of income-tax information constitute an offence?

No. The disclosure must contravene the relevant statutory restriction; authorised disclosures are not automatically prohibited by this offence provision.

This article is general legal information, not advice on an individual prosecution. Consult the official law and amendments applicable to the date of the alleged conduct.