Section 499

This is a lengthy section with explanations and in total 10 exceptions included in it.
Section 499. Section applicable to payments under agreements entered into or renewed after june 14 1984 in taxable years ending after such date with contracts entered into before june 15 1984 which are amended after june 14 1984 in any significant relevant aspect to be treated as a contract entered into after june 14 1984 see section 67 e of pub. 98 369 set out as a note. Section 499 provides the definition of defamation and all the cases and exceptions of the act of defamation.
Explanation clause in section 499 explanation 1 it may amount to defamation to impute anything to a deceased person if the imputation would harm the reputation of that person if living and is intended to be hurtful to the feelings of his family or other near relatives. Any confidential report about a public servant by his superior is protected by exceptions 2 and 7 of section 499. Military naval or official passes.
Defamation of the dead. Whoever falsely makes forges counterfeits alters or tampers with any naval military or official pass or permit issued by or under the authority of the united states or with intent to defraud uses or possesses any such pass or permit or personates or falsely represents himself to be or not to be a person to whom such pass or permit has been duly issued or willfully allows any other. Section 499 and section 500 of ipc deals with the defamation as an offence.
Whoever by words either spoken or intended to be read or by signs or by visible representations makes or publishes any imputation concerning any person intending to harm or knowing or having reason to believe that such imputation will harm the reputation of such person is said except in the cases hereinafter excepted to defame that person. It is considered as the statement of fact which is unprivileged and not true that must harm someone s reputation either by spoken or written and the same must be published before the third party. Whoever falsely makes forges counterfeits alters or tampers with any naval military or official pass or permit issued by or under the authority of the united states or with intent to defraud uses or possesses any such pass or permit or personates or falsely represents himself to be or not to be a person to whom such pass or permit has been.
Section 499 in the indian penal code 499.