https://www.taxtmi.com/acts?id=53805 Section 278A of the Income-tax Act is amended with effect from 1 March 2026 by substituting "simple" for "rigorous" and "three" for "seven". The substituted words are deemed to have been in place, modifying the punishment description and the period referenced in the provision. en-us Tue, 31 Mar 2026 15:21:23 +0530 Tue, 31 Mar 2026 15:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53805 Section 278A of the Income-tax Act is amended with effect from 1 March 2026 by substituting "simple" for "rigorous" and "three" for "seven". The substituted words are deemed to have been in place, modifying the punishment description and the period referenced in the provision. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:21:23 +0530 https://www.taxtmi.com/acts?id=53805