Section 97 of Finance Act 2018 : Insertion of new section 143AA Customs Act
Section 97 of Finance Act 2018 [Section 97 of Finance Act 2018 deals with Insertion of new section 143AA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 143AA 97 . In the Customs Act, after section 143, the following section shall be inserted, namely:— “143AA. Power to simplify or provide different procedure, etc., to facilitate… Read More »