Section 197 of Finance Act 2018
[Section 197 of Finance Act 2018 deals with Amendment of section 19-IA and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 19-IA
197. In section 19-IA of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely:—
“(5) All settlement amounts, excluding the disgorgement amount and legal costs, realised under this Act shall be credited to the Consolidated Fund of India.”.