Clause 190 - Amendment of section 19A. - Finance Bill, 2018

190. Amendment of section 19A. In section 19A of the principal Act, ( i ) in clause ( a ), after the words specified therefor , 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 specified therefor, he , the words or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents, he shall be inserted.