Amendment of section 278A
Section 30 of the Finance Act, 2026 deals with amendment of section 278A. 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;
Amendment of section 278A.
30. In section 278A of the Income-tax Act, with effect from the 1st day of March, 2026,—
Section 30, The Finance Act, 2026 (Act 4 of 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.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Questions about Section 30
What does Section 30 of the Finance Act deal with?
Section 30 of the Finance Act is headed "Amendment of section 278A". 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;
How do I find court cases under Section 30 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 30, section 30 Finance Act 2026, section 30 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 30 of the Finance Act, and has it changed?
Its own text turns on Income-tax Act 278A (Punishment for second and subsequent offences), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
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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