# The Finance Act, 2018, Section 202: Amendment of section 21

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/202/

## Text

Amendment of section 21 202. In section 21 of the principal Act,— (i) | for the marginal heading, the following marginal heading shall be substituted, namely:— "Contravention by companies."; (ii) | in sub-section (1),— (a) | 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; (b) | for the word "offence", wherever it occurs, the word "contravention" shall be substituted; (iii) | in sub-section (2),— (a) | 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; (b) | for the word "offence" occurring at both the places, the word "contravention" shall be substituted.

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