Section 201 - Amendment of section 20 - Finance Act, 2018

Amendment of section 20 201 . In section 20 of the principal Act,- (i) in sub-section (1), after the words adjudicating officer , the words or the Board shall be inserted; (ii) in sub-section (2), for the words adjudicating officer or fails to comply with any of his , the words adjudicating officer or the Board or fails to comply with any shall be substituted.