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        F. Acts / Amendment Acts

        Section 25 - Amendment of section 276.

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

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        Simple imprisonment under income-tax offence law replaces rigorous imprisonment, with the amended wording effective from 1 March 2026. Section 276 of the Income-tax Act is amended by substituting the punishment wording so that the offence now carries simple imprisonment for a term up to two years and a fine, in place of the earlier reference to rigorous imprisonment and fine. The substitution is stated to have effect from 1 March 2026.
                        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.

                              Simple imprisonment under income-tax offence law replaces rigorous imprisonment, with the amended wording effective from 1 March 2026.

                              Section 276 of the Income-tax Act is amended by substituting the punishment wording so that the offence now carries simple imprisonment for a term up to two years and a fine, in place of the earlier reference to rigorous imprisonment and fine. The substitution is stated to have effect from 1 March 2026.


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