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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to section 483: replaces mandatory minimum rigorous imprisonment with simple imprisonment up to two years and fine.</h1> Section 483 is amended to replace a mandatory minimum term of rigorous imprisonment of not less than three months and up to two years with provision for simple imprisonment for a term up to two years and with fine. The amendment removes the statutory minimum custodial term and recharacterises the mode of custody from rigorous to simple, thereby expanding judicial sentencing discretion within a two-year ceiling and preserving a fine as an adjunct. The change is enacted by Clause 102 of the Finance Bill, 2026 and applies to offences under the Income-tax Act, 2025.
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