{"act":{"id":"finance-act-2018","short_title":"The Finance Act, 2018","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2018-2019.","act_number":"13","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":227,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2018/"},"unit":"section","section":{"number":"181","heading":"Amendment of section 15A","text":"Amendment of section 15A 181. In the principal Act, in section 15A,— (i) | in clause (a), after the words \"fails to furnish the same\", the words \"or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents\" shall be inserted; (ii) | in clause (b), after the words \"furnish the same within the time specified therefor in the regulations\", the words \"or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents\" shall be inserted.","html":"<p><b>Amendment of section 15A</b></p><p><b>181. </b>In the principal Act, in section 15A,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>in clause (<i>a</i>), after the words \"fails to furnish the same\", the words \"or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents\" shall be inserted;</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in clause (<i>b</i>), after the words \"furnish the same within the time specified therefor in the regulations\", the words \"or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents\" shall be inserted.</td></tr></table></div>","words":86,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/181/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}