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[Cites 0, Cited by 0] [Section 159] [Entire Act]

Union of India - Subsection

Section 159(iii) in The Finance Act, 2018

(iii)in sub-section (2), 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;