Section 176 of Finance Act 2018
[Section 176 of Finance Act 2018 deals with Amendment of section 45A and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 45A
176. In section 45A of the principal Act, in sub-section (1), 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