Section 54 of Finance Act 2018
[Section 54 of Finance Act 2018 deals with Amendment of section 276CC. and is covered in CHAPTER III DIRECT TAXES]
Amendment of section 276CC.
54. In section 276CC of the Income-tax Act, in the proviso, in clause (ii), in sub-clause (b), for the words “tax payable by him”, the words “tax payable by such person, not being a company,” shall be substituted.