Contravention of order during search action gets revised imprisonment wording and updated marginal heading under income-tax law. Section 275A of the Income-tax Act is amended with effect from 1 March 2026. The marginal heading is substituted to read "Contravention of order made ... Summary
Contravention of order during search action gets revised imprisonment wording and updated marginal heading under income-tax law.
Section 275A of the Income-tax Act is amended with effect from 1 March 2026. The marginal heading is substituted to read "Contravention of order made during search action," and the penal wording is revised by replacing rigorous imprisonment with simple imprisonment for a term up to two years, together with fine.
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