https://www.taxtmi.com/acts?id=53799 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. en-us Tue, 31 Mar 2026 15:18:54 +0530 Tue, 31 Mar 2026 15:18:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53799 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. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:18:54 +0530 https://www.taxtmi.com/acts?id=53799