# The Finance Act, 2018, Section 188: Amendment of section 27

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/188/

## Text

Amendment of section 27 188. In the principal Act, in section 27,— (i) | for the marginal heading, the following marginal heading shall be substituted, namely:— "Contravention by companies."; (ii) | in sub-section (1), 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; (iii) | for the word "offence", wherever it occurs, the word "contravention" shall be substituted.

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