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of <h1>Income Tax Bill 2025 Clause 494 criminalizes unauthorized taxpayer information disclosure with six months imprisonment and fines</h1> Clause 494 of the Income Tax Bill, 2025 criminalizes unauthorized disclosure of taxpayer information by public servants, imposing imprisonment up to six months and fines for violations of section 258(3). The provision requires prior Central Government sanction for prosecution. This mirrors Section 280 of the Income-tax Act, 1961, maintaining identical punishment and procedural safeguards while updating cross-referenced confidentiality provisions. The legislation aims to protect taxpayer privacy and maintain tax administration integrity through deterrent criminal penalties. The comparative analysis reveals substantial continuity between the old and new provisions, with the primary change being reference to reorganized confidentiality sections in the modernized tax code.
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