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<h1>Finance Act 2018 amends Section 20 of Depositories Act 1996, adding 'or the Board' to compliance references.</h1> Section 20 of the Depositories Act, 1996, has been amended by the Finance Act, 2018. In sub-section (1), the phrase 'or the Board' is added after 'adjudicating officer.' In sub-section (2), the wording is revised to include 'or the Board' alongside 'adjudicating officer,' ensuring that references to compliance obligations encompass both the adjudicating officer and the Board.