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    <title>Disclosure of particulars by public servants</title>
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    <description>A public servant who furnishes information or produces a document in contravention of section 138(2) is punishable with simple imprisonment up to one month, or with fine, or with both. Prosecution under this section requires the previous sanction of the Central Government. The provision addresses unauthorized disclosure of protected tax-related information by public servants and notes subsequent amendments to the wording and punishment.</description>
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      <description>A public servant who furnishes information or produces a document in contravention of section 138(2) is punishable with simple imprisonment up to one month, or with fine, or with both. Prosecution under this section requires the previous sanction of the Central Government. The provision addresses unauthorized disclosure of protected tax-related information by public servants and notes subsequent amendments to the wording and punishment.</description>
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