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        F. Acts / Amendment Acts

        Section 24 - Amendment of section 275B.

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

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        Failure to afford inspection of books during search now carries reduced imprisonment and fine under amended tax law. Section 275B of the Income-tax Act is amended with effect from 1 March 2026 to revise the marginal heading and the penal consequence for non-compliance during search proceedings. The heading is substituted to expressly describe failure to afford facility for inspection of books of account during search. The punishment clause is also substituted, replacing rigorous imprisonment up to two years and fine with simple imprisonment up to six months, or fine, or both.
                        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.

                              Failure to afford inspection of books during search now carries reduced imprisonment and fine under amended tax law.

                              Section 275B of the Income-tax Act is amended with effect from 1 March 2026 to revise the marginal heading and the penal consequence for non-compliance during search proceedings. The heading is substituted to expressly describe failure to afford facility for inspection of books of account during search. The punishment clause is also substituted, replacing rigorous imprisonment up to two years and fine with simple imprisonment up to six months, or fine, or both.


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