Section 34A(2) in The Assam Agricultural Income-Tax Act, 1939
(2)If, save as provided in sub-section (3), a public servant discloses any of the particulars referred to in sub-section (1) he shall be punishable with imprisonment for a term which may extend to six months, and shall also be liable to fine:Provided that it shall be a defence for the accused to prove that such disclosure was made before this Act came into force.
