# The Finance Act, 2026, Section 23: Amendment of section 275A

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/23/

## Text

Amendment of section 275A. 23. In section 275A of the Income-tax Act, with effect from the 1st day of March, 2026,— (a) | for the marginal heading, the following marginal heading shall be substituted and shall be deemed to have been 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 for a term up to two years and with fine" shall be substituted and shall be deemed to have been substituted.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.