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        F. Acts / Amendment Acts

        Section 23 - Amendment of section 275A.

        Finance Act, 2026
        Part A
        Income-tax under the Income-tax Act, 1961

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        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.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              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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