Section 149 of Finance Act 2018
[Section 149 of Finance Act 2018 deals with Amendment of section 23A and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 23A
149. In section 23A of the principal Act, in sub-clause (a), after the words “bye-laws of the recognised stock exchange”, the words “or who furnishes false, incorrect or incomplete information, document, books, return or report” shall be inserted.