Section 48 of Finance Act 2018
[Section 48 of Finance Act 2018 deals with Amendment of section 193. and is covered in CHAPTER III DIRECT TAXES]
Amendment of section 193.
48. In section 193 of the Income-tax Act, in the proviso, in clause (iv), in the proviso, after the figures, words and brackets “8% Savings (Taxable) Bonds, 2003”, the words, figures and brackets “or 7.75% Savings (Taxable) Bonds, 2018” shall be inserted.