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of <h1>Finance Bill 2018 amends Section 24 of Securities Contracts Act, replacing 'offence' with 'contravention' for broader enforcement.</h1> Clause 156 of the Finance Bill, 2018, proposes amendments to section 24 of the Securities Contracts (Regulation) Act, 1956. It aims to broaden the scope of this section by replacing references to 'offence' with 'contravention' throughout, thereby encompassing any breach of the Act's provisions, rules, regulations, directions, or orders. The marginal heading is changed to 'Contravention by companies' to reflect this shift. This amendment is intended to facilitate enforcement proceedings under the Act.
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