Section 173 of Finance Act 2018
[Section 173 of Finance Act 2018 deals with Amendment of section 39 and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 39
173. In section 39 of the principal Act, in clause (ii), for the words “the Reserve Bank”, the words “the Central Government” shall be substituted.
Finance Act 2018 : Assented by President : Download Print Notification