Section 154 of Finance Act 2018 : Amendment of section 23J

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

Section 154 of Finance Act 2018

[Section 154 of Finance Act 2018 deals with Amendment of section 23J and is covered in CHAPTER VIII MISCELLANEOUS]

Amendment of section 23J

154. In section 23J of the principal Act,—

(i)for the marginal heading, the following marginal heading shall be substituted, namely:—
“Factors to be taken into account while adjudging quantum of penalty.”;
(ii)for the word, figures and letter “section 23-I” the words, figures and letters “section 12A or section 23-I” shall be substituted.
(iii)for the words “the adjudicating officer”, the words “the Securities and Exchange Board of India or the adjudicating officer” shall be substituted.

Finance Act 2018 : Assented by President : Download Print Notification


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