Section 147 - Amendment of section 15J. - Finance Act, 2017

Amendment of section 15J. 147. In section 15J of the principal Act, the following Explanation shall be inserted, namely:- Explanation .-For the removal of doubts, it is clarified that the power of an adjudicating officer to adjudge the quantum of penalty under sections 15A to 15E, clauses (b) and (c) of section 15F, 15G, 15H and 15HA shall be and shall always be deemed to have been exercised under the provisions of this section. .