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of <h1>Finance Bill 2018 amends Depositories Act, replacing 'offence' with 'contravention' in Section 21 to broaden enforcement.</h1> Clause 199 of the Finance Bill, 2018 proposes amendments to section 21 of the Depositories Act, 1996. It involves a change in terminology, replacing 'offence' with 'contravention' throughout the section. The amendment aims to broaden the scope of section 21 to include enforcement proceedings related to any contravention of the Act's provisions or associated rules, regulations, directions, or orders. The marginal heading is also updated to 'Contravention by companies' to reflect these changes.
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