Section 172 of Finance Act 2018
[Section 172 of Finance Act 2018 deals with Amendment of section 37 and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 37
172. In section 37 of the principal Act, in sub-sections (1) and (2), for the words “the Reserve Bank” at both the places where they occur, the words “the Central Government” shall be substituted.
Finance Act 2018 : Assented by President : Download Print Notification