Amendment of section 474
Section 109 of the Finance Act, 2026 deals with amendment of section 474. 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.";
Amendment of section 474.
109. In section 474 of the Income-tax Act,—
Section 109, The Finance Act, 2026 (Act 4 of 2026).
(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.
Questions about Section 109
What does Section 109 of the Finance Act deal with?
Section 109 of the Finance Act is headed "Amendment of section 474". 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.";
How do I find court cases under Section 109 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2026 109, section 109 Finance Act 2026, section 109 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Finance Act enacted?
Finance Act was enacted in 2026 as Act 4 of 2026. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
- 26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
- Fifth Schedule. -1363 words
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