Amendment of section 19A :
Section – 193. In section 19A of the principal Act,—
| (i) | in clause (a), after the words “specified therefor”, the words “or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents” shall be inserted; | |
| (ii) | in clause (b), after the words “specified therefor, he”, the words “or who furnishes or files false, incorrect or incomplete information, return, report, books or other documents” shall be inserted. |