Section 190 of Finance Act 2018 [Section 190 of Finance Act 2018 deals with Insertion of new section 28B and is covered in CHAPTER VIII MISCELLANEOUS] Insertion of new section 28B 190. In the principal Act, after section 28A, the following section shall be inserted, namely:— ’28B. Continuance of proceedings—(1) Where a person dies, his legal representative shall be… Read More »
Section 189 of Finance Act 2018 [Section 189 of Finance Act 2018 deals with Amendment of section 28A and is covered in CHAPTER VIII MISCELLANEOUS] Amendment of section 28A 189. In the principal Act, in section 28A, in sub-section (1), for the words “by the adjudicating officer”, the words “under this Act” shall be substituted. Finance Act 2018… Read More »
Section 188 of Finance Act 2018 [Section 188 of Finance Act 2018 deals with Amendment of section 27 and is covered in CHAPTER VIII MISCELLANEOUS] Amendment of section 27 188. In the principal Act, in section 27,— (i) for the marginal heading, the following marginal heading shall be substituted, namely:— “Contravention by companies.”; (ii) in sub-section (1), for… Read More »