# The Finance Act, 2018, Section 196: Amendment of section 19-I

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/196/

## Text

Amendment of section 19-I 196. In section 19-I of the principal Act,— (i) | for the marginal heading, the following marginal heading shall be substituted, namely:— "Factors to be taken into account while adjudging quantum of penalty". (ii) | for the words, figures and letter "section 19H, the adjudicating officer", the words, figures and letter "section 19 or section 19H, the Board or the adjudicating officer" shall be substituted; (iii) | in the Explanation, the words "of an adjudicating officer" shall be omitted.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.