Section 139 of Finance Act 2018
[Section 139 of Finance Act 2018 deals with Amendment of section 3A and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 3A
139. In section 3A of the principal Act, in clause (b), in sub-clause (ii), for the words “twelve thousand rupees”, the words “twenty thousand rupees” shall be substituted.
Finance Act 2018 : Assented by President : Download Print Notification