Amendment of section 15A

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance

Section 181 of the Finance Act, 2018 deals with amendment of section 15A. 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;

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.
Section 181, The Finance Act, 2018 (Act 13 of 2018).

Questions about Section 181

What does Section 181 of the Finance Act deal with?

Section 181 of the Finance Act is headed "Amendment of section 15A". 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;

How do I find court cases under Section 181 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 181, section 181 Finance Act 2018, section 181 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.

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(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.