{"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":"185","heading":"Amendment of section 15J","text":"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:— \"Factors to be taken into account while adjudging quantum of penalty.\"; (b) | after the words, figures and letter \"section 15-I, the adjudicating officer\", the figures, letters and words \"15-I or section 11 or section 11B, the Board or the adjudicating officer\" shall be substituted; (c) | in the Explanation, the words \"of an adjudicating officer\" shall be omitted.","html":"<p><b>Amendment of section 15J</b></p><p><b>185. </b>In the principal Act, in section 15J,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>for the marginal heading, the following marginal heading shall be substituted, namely:—</td></tr><tr><td></td><td></td><td>\"Factors to be taken into account while adjudging quantum of penalty.\";</td></tr><tr><td>(<i>b</i>)</td><td></td><td>after the words, figures and letter \"section 15-I, the adjudicating officer\", the figures, letters and words \"15-I or section 11 or section 11B, the Board or the adjudicating officer\" shall be substituted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in the <i>Explanation</i>, the words \"of an adjudicating officer\" shall be omitted.</td></tr></table></div>","words":85,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/185/","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."}