Section 197 of Finance Act 2018 : Amendment of section 19-IA
Section 197 of Finance Act 2018 [Section 197 of Finance Act 2018 deals with Amendment of section 19-IA and is covered in CHAPTER VIII MISCELLANEOUS] Amendment of section 19-IA 197. In section 19-IA of the principal Act, after sub-section (4), the following sub-section shall be inserted, namely:— “(5) All settlement amounts, excluding the disgorgement amount and legal costs,… Read More »