Section 138 of Finance Act 2018

[Section 138 of Finance Act 2018 deals with Amendment of section 2 and is covered in CHAPTER VIII MISCELLANEOUS]

Amendment of section 2

138. In section 2 of the principal Act, in sub-section (2), in clause (b), for the words “sixty thousand rupees”, the words “one lakh rupees” shall be substituted.

Finance Act 2018 : Assented by President : Download Print Notification