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		<title>Section 185 of Finance Act 2018 : Amendment of section 15J</title>
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		<dc:creator><![CDATA[CA Satbir Singh]]></dc:creator>
		<pubDate>Sun, 01 Apr 2018 12:49:20 +0000</pubDate>
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		<category><![CDATA[Section 185 of Finance Act 2018]]></category>
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					<description><![CDATA[<p>Section 185 of Finance Act 2018 [Section 185 of Finance Act 2018 deals with Amendment of section 15J and is covered in CHAPTER VIII MISCELLANEOUS] Amendment of section 15J 185. In the principal Act, in section 15J,— (a) for the marginal heading, the following marginal heading shall be substituted, namely:— &#8220;Factors to be taken into account while adjudging… <span class="read-more"><a href="https://www.taxheal.com/section-185-of-finance-act-2018.html">Read More &#187;</a></span></p>
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										<content:encoded><![CDATA[<h1 style="text-align: center;">Section 185 of Finance Act 2018</h1>
<p>[Section 185 of Finance Act 2018 deals with <b>Amendment of section 15J</b><b> </b><b>and is covered in </b><i><b>CHAPTER VIII MISCELLANEOUS</b></i><b>]</b></p>
<p><b>Amendment of section 15J</b></p>
<p><b>185. </b>In the principal Act, in section 15J,—</p>
<table class="list">
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<td align="right" valign="top">(<i>a</i>)</td>
<td align="justify" valign="top"></td>
<td class="list" align="justify" valign="top">for the marginal heading, the following marginal heading shall be substituted, namely:—</td>
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<td align="right" valign="top"></td>
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<td class="list" align="justify" valign="top">&#8220;Factors to be taken into account while adjudging quantum of penalty.&#8221;;</td>
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<tr>
<td align="right" valign="top">(<i>b</i>)</td>
<td align="justify" valign="top"></td>
<td class="list" align="justify" valign="top">after the words, figures and letter &#8220;section 15-I, the adjudicating officer&#8221;, the figures, letters and words &#8220;15-I or section 11 or section 11B, the Board or the adjudicating officer&#8221; shall be substituted;</td>
</tr>
<tr>
<td align="right" valign="top">(<i>c</i>)</td>
<td align="justify" valign="top"></td>
<td class="list" align="justify" valign="top">in the <i>Explanation</i>, the words &#8220;of an adjudicating officer&#8221; shall be omitted.</td>
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<h2><a href="http://taxheal.com/finance-act-2018.html" target="_blank" rel="noopener">Finance Act 2018 : Assented by President : Download Print Notification</a></h2>
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