Clause 193 - Amendment of section 19-I. - Finance Bill, 2018

193. Amendment of section 19-I. 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.