Section 189 of Finance Act 2018
[Section 189 of Finance Act 2018 deals with Amendment of section 28A and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 28A
189. In the principal Act, in section 28A, 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