law: The Income-Tax Act, 1961
  280. Disclosure of particulars by public servants.-
  (1) If a public servant 10[furnishes any information or produces any document in contravention of the provisions of sub-section (2) of section 138], he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.
  (2) No prosecution shall be instituted under this section except with the previous sanction of the Central Government.
  10.Subs. by Act 5 of 1964, s. 43, for "discioses any particulars, the disclosure of which is prohibited by section 137," (w.e.f. 1-4-1964).
  11[280A. Special Courts.-
  (1) The Central Government, in consultation with the Chief Justice of the High Court, may, for trial of offences punishable under this Chapter, by notification, designate one or more courts of Magistrate of the first class as Special Court for such area or areas or for such cases or class or group of cases as may be specified in the notification.
  Explanation.-In this sub-section, "High Court" means the High Court of the State in which a Magistrate of first class designated as Special Court was functioning immediately before such designation.
  (2) While trying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-section (1), with which the accused may, under the Code of Criminal Procedure, 1973 (2 of 1974), be charged at the same trial.
  11. Ins. by Act 23 of 2012, s. 111 (w.e.f. 1-7-2012).
  280B. Offences triable by Special Court.-
  Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974),-
  (a) the offences punishable under this Chapter shall be triable only by the Special Court, if so designated, for the area or areas or for cases or class or group of cases, as the case may be, in which the offence has been committed:
  Provided that a court competent to try offences under section 292,-
  (i) which has been designated as a Special Court under this section, shall continue to try the offences before it or offences arising under this Act after such designation;
  (ii) which has not been designated as a Special Court may continue to try such offence pending before it till its disposal;
  (b) a Special Court may, upon a complaint made by an authority authorised in this behalf under this Act take cognizance of the offence for which the accused is committed for trial.
  280C. Trial of offences as summons case.-
  Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), the Special Court, shall try, an offence under this Chapter punishable with imprisonment not exceeding two years or with fine or with both, as a summons case, and the provisions of the Code of Criminal Procedure, 1973 as applicable in the case of trial of summons case, shall apply accordingly.
  280D. Application of Code of Criminal Procedure, 1973 to proceedings before Special Court.-
  (1) Save as otherwise provided in this Act, the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) (including the provisions as to bails or bonds), shall apply to the proceedings before a Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a Public Prosecutor:
  Provided that the Central Government may also appoint for any case or class or group of cases a Special Public Prosecutor.
  (2) A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an advocate for not less than seven years, requiring special knowledge of law.
  (3) Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of clause (u) of section 2 of the Code of Criminal Procedure, 1973 (2 of 1974) and the provisions of that Code shall have effect accordingly.]
  280E. CHAPTER XXII-A dealing with Annuity Deposits containing sections 280A to 280X were omitted by Finance Act, 1988 (26 of 1988), s. 48 (w.e.f. 1-4-1988). Sections 280A to 280D were subsequently inserted by Act 23 of 2012, s. 111 (w.e.f. 1-7-2012).
  [Chapter XXII-B Tax Credit Certificates].-Omitted by the Finance Act, 1990 (12 of 1990), s. 48 (w.e.f. 1-4-1990).
  [280Y. Definitions].-Omitted by s. 48, ibid. (w.e.f. 1-4-1990).
  [280Z. Tax credit certificates to certain equity shareholders].-Omitted by s. 48, ibid. (w.e.f. 1-4-1990).
  [280ZA. Tax credit certificates for shifting of industrial undertaking from urban area].- Omitted by the Finance Act, 1987 (11 of 1987), s. 70 (w.e.f. 1-4-1988). Original section was inserted by the Finance Act, 1965 (10 of 1965), s. 62 (w.e.f. 1-4-1965).
  [280ZB. Tax credit certificate to certain manufacturing companies in certain cases].-Omitted by the Finance Act, 1990 (12 of 1990), s. 48 (w.e.f. 1-4-1990).
  [280ZC. Tax credit certificate in relation to exports].-Omitted by s. 48, ibid. (w.e.f. 1-4-1990).
  [280ZD. Tax credit certificates in relation to increased production of certain goods].-Omitted by the s. 48, ibid. (w.e.f. 1-4-1990).
  [280ZE. Tax credit certificate scheme].-Omitted by s. 48, ibid. (w.e.f. 1-4-1990).