Section 156 of Finance Act 2018
[Section 156 of Finance Act 2018 deals with Amendment of section 23JB and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 23JB
156. In section 23JB of the principal Act, in sub-section (1), for the words “by the adjudicating officer”, the words “under this Act” shall be substituted.
Finance Act 2018 : Assented by President : Download Print Notification