Section 81 of Finance Act 2018
[Section 81 of Finance Act 2018 deals with Amendment of section 54 and is covered in CHAPTER IV INDIRECT TAXES]
Amendment of section 54
81 . In the Customs Act, in section 54, in sub-section (1),—
(i) | for the words “the prescribed form”, the words “such form and manner as may be prescribed” shall be substituted; | |
(ii) | in the proviso, for the words “the prescribed form”, the words “such form and manner as may be prescribed” shall be substituted. |
Finance Act 2018 : Assented by President : Download Print Notification