Section 202 - Amendment of section 21 - Finance Act, 2018

Amendment of section 21 202 . 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.