Section 154 - Amendment of section 23J - Finance Act, 2018

Amendment of section 23J 154 . In section 23J 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 word, figures and letter section 23-I the words, figures and letters section 12A or section 23-I shall be substituted. (iii) for the words the adjudicating officer , the words the Securities and Exchange Board of India or the adjudicating officer shall be substituted.