Section 148 of Finance Act 2018
[Section 148 of Finance Act 2018 deals with Amendment of section 23 and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 23
148. In section 23 of the principal Act, in sub-section (1), in the long line, after the words “Adjudicating officer”, the words “or the Securities and Exchange Board of India” shall be inserted.