{"act":{"id":"finance-act-2026","short_title":"The Finance Act, 2026","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2026-2027.","act_number":"4","act_year":2026,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":167,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2026/"},"unit":"section","section":{"number":"108","heading":"Amendment of section 473","text":"Amendment of section 473. 108. In section 473 of the Income-tax Act,— (a) | for the marginal heading, the following marginal heading shall be substituted, namely:— \"Contravention of order made during search action.\"; (b) | for the words \"rigorous imprisonment which may extend to two years and shall also be liable to fine\", the words \"simple imprisonment up to two years and with fine\" shall be substituted.","html":"<p><b>Amendment of section 473.</b></p><p><b>108.</b> In section 473 of the Income-tax Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>for the marginal heading, the following marginal heading shall be substituted, namely:—</td></tr><tr><td></td><td></td><td>\"Contravention of order made during search action.\";</td></tr><tr><td>(<i>b</i>)</td><td></td><td>for the words \"rigorous imprisonment which may extend to two years and shall also be liable to fine\", the words \"simple imprisonment up to two years and with fine\" shall be substituted.</td></tr></table></div>","words":67,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/108/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}