Tag Archives: Section 152 of Finance Act 2018

Section 152 of Finance Act 2018 : Insertion of new section 23GA

By | April 1, 2018

Section 152 of Finance Act 2018 [Section 152 of Finance Act 2018 deals with Insertion of new section 23GA and is covered in CHAPTER VIII MISCELLANEOUS] Insertion of new section 23GA 152. After section 23G of the principal Act, the following section shall be inserted, namely:— “23GA. Penalty for failure to conduct business in accordance with rules, etc.—Where a… Read More »