Section 171 of Finance Act 2018
[Section 171 of Finance Act 2018 deals with Amendment of section 33B and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 33B
171. In section 33B of the principal Act, in sub-sections (1) and (4), for the words and figures “Companies Act, 1956” (1 of 1956), the words and figures “Companies Act, 2013” (18 of 2013) shall be substituted.
Finance Act 2018 : Assented by President : Download Print Notification