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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 23G: Now addresses false, incorrect, or incomplete periodical returns under Securities Contracts Act.</h1> Section 23G of the Securities Contracts (Regulation) Act, 1956, has been amended by the Finance Act, 2018. The amendment involves inserting the phrase 'or furnishes false, incorrect or incomplete periodical returns' after the existing reference to 'periodical returns.' This change expands the scope of the section to address not only the failure to submit periodical returns but also the submission of false, incorrect, or incomplete returns.
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