# The Finance Act, 2026, Section 120: Amendment of section 494

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/120/

## Text

Amendment of section 494. 120. In section 494 of the Income-tax Act, in sub-section (1), for the words "imprisonment which may extend to six months, and shall also be liable to fine", the words "simple imprisonment up to one month, or with fine, or with both" shall be substituted.

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