Clause 199 - Amendment of section 21. - Finance Bill, 2018

199. Amendment of section 21. In section 21 of the principal Act, ( i ) for the marginal heading, the following marginal heading shall be substituted, namely:- Contravention by companies. ; ( ii ) in sub-section ( 1 ), ( a ) for the words an offence under this Act , the words a contravention of any of the provisions of this Act or any rule, regulation, direction or order made thereunder shall be substituted; ( b ) for the word offence , wherever it occurs, the word contravention shall be substituted; ( iii ) in sub-section ( 2 ), ( a ) for the words an offence under this Act , the words a contravention of any of the provisions of this Act or any rule, regulation, direction or order made thereunder shall be substituted; ( b ) for the word offence occurring at both the places, the word contravention shall be substituted.