Section 181 of Finance Act 2018
[Section 181 of Finance Act 2018 deals with Amendment of section 15A and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 15A
181. In the principal Act, in section 15A,—
(i) | in clause (a), after the words “fails to furnish the same”, the words “or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents” shall be inserted; | |
(ii) | in clause (b), after the words “furnish the same within the time specified therefor in the regulations”, the words “or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents” shall be inserted. |
Finance Act 2018 : Assented by President : Download Print Notification