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Income Tax - Frequently Asked Questions (FAQs) |
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FAQs on Prosecution provision under IT Act |
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When prosecution under Section 280 shall be launched? |
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Ans. Section 138(2) provides that the Central Government may direct that certain information or document may be furnished or produced by a public servant to the specified authorities. Prosecution under Section 280 shall be launched where a public servant furnishes or produces (before any person or authority) any such document or record or any information or computerised data or part thereof as comes into his possession during the discharge of official duties in contravention of the provisions of Section 138(2). To initiate prosecution under this provision, the prior approval of the Central Government shall be required. |
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