Section 157 of Finance Act 2018 : Insertion of new section 23JC
1Section 157 of Finance Act 2018 [Section 157 of Finance Act 2018 deals with Insertion of new section 23JC and is covered in CHAPTER VIII MISCELLANEOUS] Insertion of new section 23JC 157. After section 23JB of the principal Act, the following section shall be inserted, namely:— ’23JC. Continuance of proceedings.—(1) Where a person dies, his legal representative shall be… Read More »