eCourtsIndia
IndiaCode Laws
Section196
The Finance Act, 2018

Amendment of section 19-I

In force Act 13 of 2018 As on 10 Oct 2026

Act 13 of 2018 Ministry Finance

Section 196 of the Finance Act, 2018 deals with amendment of section 19-I. 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".

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.
Section 196, 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. 19 Amendment of section 49

Questions about Section 196

What does Section 196 of the Finance Act deal with?

Section 196 of the Finance Act is headed "Amendment of section 19-I". 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".

How do I find court cases under Section 196 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 196, section 196 Finance Act 2018, section 196 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 196 of the Finance Act, and has it changed?

Its own text turns on section 19 (Amendment of section 49), 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.