Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 18(2)] [Section 18] [Entire Act] Union of India - Subsection Section 18(2)(a) in Finance Act, 2019 (a)being required under sub-section (5) of section 9A to submit details of transactions to the Government, fails to submit the same; or