Section 188 - Amendment of section 27 - Finance Act, 2018

Amendment of section 27 188 . In the principal Act, in section 27,- (i) for the marginal heading, the following marginal heading shall be substituted, namely:- Contravention by companies. ; (ii) in sub-section (1), 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; (iii) for the word offence , wherever it occurs, the word contravention shall be substituted.