Section 126 of Finance Act 2018
[Section 126 of Finance Act 2018 deals with Amendment of section 10 and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 10
126. In section 10 of the principal Act,—
(i) | for the words “or on behalf of, any minor”, the words “or on behalf of, a minor” shall be substituted; | |
(ii) | for the words “for his use”, the words “for the use of such minor” shall be substituted; | |
(iii) | for the words “receipt of any minor”, the words “receipt of the minor” shall be substituted. |
Finance Act 2018 : Assented by President : Download Print Notification