{"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":"202","heading":"Amendment of section 21","text":"Amendment of section 21 202. In section 21 of the principal Act,— (i) | for the marginal heading, the following marginal heading shall be substituted, namely:— \"Contravention by companies.\"; (ii) | in sub-section (1),— (a) | for the words \"an offence under this Act\", the words \"a contravention of any of the provisions of this Act or any rule, regulation, direction or order made thereunder\" shall be substituted; (b) | for the word \"offence\", wherever it occurs, the word \"contravention\" shall be substituted; (iii) | in sub-section (2),— (a) | for the words \"an offence under this Act\", the words \"a contravention of any of the provisions of this Act or any rule, regulation, direction or order made thereunder \" shall be substituted; (b) | for the word \"offence\" occurring at both the places, the word \"contravention\" shall be substituted.","html":"<p><b>Amendment of section 21</b></p><p><b>202. </b>In section 21 of the principal Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</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>\"Contravention by companies.\";</td></tr><tr><td>(<i>ii</i>)</td><td></td><td>in sub-section (1),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>for the words \"an offence under this Act\", the words \"a contravention of any of the provisions of this Act or any rule, regulation, direction or order made thereunder\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>for the word \"offence\", wherever it occurs, the word \"contravention\" shall be substituted;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>iii</i>)</td><td></td><td>in sub-section (2),—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>for the words \"an offence under this Act\", the words \"a contravention of any of the provisions of this Act or any rule, regulation, direction or order made thereunder \" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>for the word \"offence\" occurring at both the places, the word \"contravention\" shall be substituted.</td></tr></table></div>","words":140,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/section/202/","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."}