Section 158 of Finance Act 2018 : Amendment of section 23M

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

Section 158 of Finance Act 2018

[Section 158 of Finance Act 2018 deals with Amendment of section 23M and is covered in CHAPTER VIII MISCELLANEOUS]

Amendment of section 23M

158. In section 23M of the principal Act,—

(i)after the words “adjudicating officer” at both the places where they occur, the words “or the Securities and Exchange Board of India” shall be inserted;
(ii)in sub-section (2), for the words, “any of his direction or orders” the words “the direction or order” shall be substituted.

Finance Act 2018 : Assented by President : Download Print Notification


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