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Section188
The Finance Act, 2018

Amendment of section 27

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance

Section 188 of the Finance Act, 2018 deals with amendment of section 27. 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.";

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.
Section 188, The Finance Act, 2018 (Act 13 of 2018).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 27 Amendment of section 80DDB

Questions about Section 188

What does Section 188 of the Finance Act deal with?

Section 188 of the Finance Act is headed "Amendment of section 27". 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.";

How do I find court cases under Section 188 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 188, section 188 Finance Act 2018, section 188 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 188 of the Finance Act, and has it changed?

Its own text turns on section 27 (Amendment of section 80DDB), so none of them can safely be read on its own.

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.