Section 196 - Amendment of section 19-I. - Finance Act, 2018

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.