Amendment of section 275B
Section 24 of the Finance Act, 2026 deals with amendment of section 275B. Amendment of section 275B. 24. In section 275B 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:— "Failure to afford facility for inspection of
Amendment of section 275B.
24. In section 275B of the Income-tax Act, with effect from the 1st day of March, 2026,—
Section 24, The Finance Act, 2026 (Act 4 of 2026).
(a) for the marginal heading, the following marginal heading shall be substituted and shall be deemed to have been 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 and shall be deemed to have been substituted.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 24
What does Section 24 of the Finance Act deal with?
Section 24 of the Finance Act is headed "Amendment of section 275B". Amendment of section 275B. 24. In section 275B 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:— "Failure to afford facility for inspection of
How do I find court cases under Section 24 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 24, section 24 Finance Act 2026, section 24 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 24 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 275B (Failure to afford facility for inspection of books of account during search), so none of them can safely be read on its own.
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
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.