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of <h1>Finance Act 2018 Amends Section 24: Expands Scope from 'Offence' to 'Contravention' in Securities Contracts Regulation.</h1> Section 24 of the Securities Contracts (Regulation) Act, 1956, was amended by the Finance Act, 2018. The amendment changes the marginal heading to 'Contravention by companies.' It replaces the term 'offence' with 'contravention' in sub-sections (1) and (2), expanding the scope to include violations of any provisions of the Act, as well as any rules, regulations, directions, or orders made under it. The word 'offence' is replaced with 'contravention' throughout the section to reflect this broader scope of regulatory breaches by companies.
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