Section 193 - Amendment of section 19A. - Finance Act, 2018

Amendment of section 19A. 193 . 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 shall be inserted.