# The Finance Act, 2026, Section 108: Amendment of section 473

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/108/

## 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.

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