(Last Updated On: April 20, 2018)

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.

Section 126 of Finance Act 2018 : Amendment of section 10