Section 159 of Finance Act 2018
[Section 159 of Finance Act 2018 deals with Amendment of section 24 and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 24
159. In section 24 of the principal Act,—
| (i) | for the marginal heading, the following marginal heading shall be substituted:— | |
| “Contravention by companies;”; | ||
| (ii) | in sub-section (1), for the words “an offence”, the words “a contravention of any of the provisions of this Act or any rule, regulation, direction or order made thereunder” shall be substituted; | |
| (iii) | in sub-section (2), for the words ”an offence under this Act”, the words ”a contravention of any of the provisions of this Act or any rule, regulation, direction or order made thereunder” shall be substituted; | |
| (iv) | for the word “offence”, wherever it occurs, the word “contravention” shall be substituted. |
Finance Act 2018 : Assented by President : Download Print Notification