Clause 255 - Disclosure of information by public servants. - Direct Taxes Code, 2010

Disclosure of information by public servants. 255. (1) If a public servant furnishes any information or produces any document in contravention of the provisions of section 142, he shall be punishable with imprisonment for a term which may extend to six months, and with fine. (2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government, which may be accorded only after giving such public servant an opportunity of being heard.