# The Finance Act, 2026, Section 109: Amendment of section 474

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/109/

## Text

Amendment of section 474. 109. In section 474 of the Income-tax Act,— (a) | for the marginal heading, the following marginal heading shall be substituted, namely:— "Failure to afford facility for inspection of books of account during search."; (b) | for the words "rigorous imprisonment for a term which may extend to two years and shall also be liable to fine", the words "simple imprisonment for a term up to six months, or with fine, or with both" shall be substituted.

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