Section 185 of Finance Act 2018 : Amendment of section 15J

By | April 1, 2018
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(Last Updated On: April 22, 2018)

Section 185 of Finance Act 2018

[Section 185 of Finance Act 2018 deals with Amendment of section 15J and is covered in CHAPTER VIII MISCELLANEOUS]

Amendment of section 15J

185. In the principal Act, in section 15J,—

(a)for the marginal heading, the following marginal heading shall be substituted, namely:—
“Factors to be taken into account while adjudging quantum of penalty.”;
(b)after the words, figures and letter “section 15-I, the adjudicating officer”, the figures, letters and words “15-I or section 11 or section 11B, the Board or the adjudicating officer” shall be substituted;
(c)in the Explanation, the words “of an adjudicating officer” shall be omitted.

Finance Act 2018 : Assented by President : Download Print Notification

 

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