Section 200 - Amendment of section 45. - Finance (No. 2) Act, 2019

Amendment of section 45. 200. In section 45 of the principal Act, after sub-section (2), the following Explanation shall be inserted, namely:- Explanation .-For the removal of doubts, it is clarified that the expression Offences to be cognizable and non-bailable shall mean and shall be deemed to have always meant that all offences under this Act shall be cognizable offences and non-bailable offences notwithstanding anything to the contrary contained in the Code of Criminal Procedure, 1973 (2 of 1974.), and accordingly the officers authorised under this Act are empowered to arrest an accused without warrant, subject to the fulfilment of conditions under section 19 and subject to the conditions enshrined under this section.'.