# The Finance Act, 2018, Section 154: Amendment of section 23J

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/154/

## Text

Amendment of section 23J 154. In section 23J of the principal Act,— (i) | for the marginal heading, the following marginal heading shall be substituted, namely:— "Factors to be taken into account while adjudging quantum of penalty."; (ii) | for the word, figures and letter "section 23-I" the words, figures and letters "section 12A or section 23-I" shall be substituted. (iii) | for the words "the adjudicating officer", the words "the Securities and Exchange Board of India or the adjudicating officer" shall be substituted.

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