Section 54 of Finance Act 2018 : Amendment of section 276CC Income Tax Act

By | April 1, 2018
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(Last Updated On: April 16, 2018)

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.

Finance Act 2018 : Assented by President : Download Print Notification

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