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of <h1>Finance Act 2018 amends Depositories Act Section 19A to penalize false or incomplete filings and documentation.</h1> Section 19A of the Depositories Act, 1996, has been amended by the Finance Act, 2018. The amendments involve inserting additional language into clauses (a) and (b) to include penalties for individuals who furnish or file false, incorrect, or incomplete information, returns, reports, books, or other documents. This expansion of the clause aims to address and penalize the submission of inaccurate or incomplete documentation in addition to failing to comply with specified requirements.
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