Section 10 of Finance Act 2018
[Section 10 of Finance Act 2018 deals with Amendment of section 36. and is covered in CHAPTER III DIRECT TAXES]
Amendment of section 36.
10. In section 36 of the Income-tax Act, in sub-section (1), after clause (xvii), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2017, namely:—
| “(xviii) | marked to market loss or other expected loss as computed in accordance with the income computation and disclosure standards notified under sub-section (2) of section 145.”. |