Section 153 of Finance Act 2018 : Amendment of section 23-I

By CA Satbir Singh | April 1, 2018

(Last Updated On: April 22, 2018)

Section 153 of Finance Act 2018

[Section 153 of Finance Act 2018 deals with Amendment of section 23-I and is covered in CHAPTER VIII MISCELLANEOUS]

Amendment of section 23-I

153. In section 23-I of the principal Act, in sub-section (1), for the word ”shall”, the word ”may” shall be substituted.