Section 187 of Finance Act 2018
[Section 187 of Finance Act 2018 deals with Amendment of section 24 and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 24
187. In the principal Act, in section 24,—
(i) | after the words “adjudicating officer” at both the places where they occur, the words “or the Board” shall be inserted; | |
(ii) | in sub-section (2), the words “of his” shall be omitted. |
Finance Act 2018 : Assented by President : Download Print Notification