# The Finance Act, 2026, Section 30: Amendment of section 278A

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/30/

## Text

Amendment of section 278A. 30. In section 278A of the Income-tax Act, with effect from the 1st day of March, 2026,— (a) | for the word "rigorous", the word "simple" shall be substituted and shall be deemed to have been substituted; (b) | for the word "seven", the word "three" shall be substituted and shall be deemed to have been substituted.

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