Clause 178 - Amendment of section 15A. - Finance Bill, 2018

178. Amendment of section 15A. In the principal Act, in section 15A, ( i ) in clause ( a ), after the words fails to furnish the same , the words or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents shall be inserted; ( ii ) in clause ( b ), after the words Furnish the same within the time specified therefor in the regulations , the words or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents shall be inserted.