Section 159 - Amendment of section 24 - Finance Act, 2018

Amendment of section 24 159 . In section 24 of the principal Act,- (i) for the marginal heading, the following marginal heading shall be substituted:- Contravention by companies; ; (ii) in sub-section (1), for the words an offence , 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) in sub-section (2), 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; (iv) for the word offence , wherever it occurs, the word contravention shall be substituted.