# The Finance Act, 2018, Section 185: Amendment of section 15J

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/185/

## 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.

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