# The Finance Act, 2018, Section 201: Amendment of section 20

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/201/

## Text

Amendment of section 20 201. In section 20 of the principal Act,— (i) | in sub-section (1), after the words "adjudicating officer", the words "or the Board" shall be inserted; (ii) | in sub-section (2), for the words "adjudicating officer or fails to comply with any of his", the words "adjudicating officer or the Board or fails to comply with any" shall be substituted.

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