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Section158
The Finance Act, 2018

Amendment of section 23M

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance

Section 158 of the Finance Act, 2018 deals with amendment of section 23M. Amendment of section 23M 158. In section 23M of the principal Act,— (i) | after the words "adjudicating officer" at both the places where they occur, the words "or the Securities and Exchange Board of India" shall be inserted;

Amendment of section 23M

158. In section 23M of the principal Act,—

(i)after the words "adjudicating officer" at both the places where they occur, the words "or the Securities and Exchange Board of India" shall be inserted;
(ii)in sub-section (2), for the words, "any of his direction or orders" the words "the direction or order" shall be substituted.
Section 158, The Finance Act, 2018 (Act 13 of 2018).

Questions about Section 158

What does Section 158 of the Finance Act deal with?

Section 158 of the Finance Act is headed "Amendment of section 23M". Amendment of section 23M 158. In section 23M of the principal Act,— (i) | after the words "adjudicating officer" at both the places where they occur, the words "or the Securities and Exchange Board of India" shall be inserted;

How do I find court cases under Section 158 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2018 158, section 158 Finance Act 2018, section 158 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 2018 as Act 13 of 2018. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.