In force · As amended up to 2026-08
17. Section 28B, in sub-section (1), for "31st day of December", substitute "31st day of March".
— 18. Section 31B,
(a) in sub-section (1), for "Central Government" at both the places where they occur, substitute "Authority";
(b) in sub-section (2), for "a statement in the prescribed form", substitute "a statement, in the form specified by the regulations made by the Authority,";
(c) after sub-section (3), insert the following: —
"(4) Every direction under this section shall be issued by an order made by the Authority:
Provided that no order under this section shall be made unless the person concerned has been given an opportunity of being heard.".
Source: India Code