Section 151 of Finance Act 2018
[Section 151 of Finance Act 2018 deals with Amendment of section 23G and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 23G
151. In section 23G of the principal Act, after the words “periodical returns”, the words “or furnishes false, incorrect or incomplete periodical returns” shall be inserted.
Finance Act 2018 : Assented by President : Download Print Notification