Section 193 of Finance Act 2018
[Section 193 of Finance Act 2018 deals with Amendment of section 19A and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 19A
193. In section 19A of the principal Act,—
(i) | in clause (a), after the words “specified therefor”, 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 “specified therefor, he”, 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