Section 181 - Amendment of section 15A. - Finance Act, 2018

Amendment of section 15A. 181 . 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.