Section 75 of Finance Act 2018

[Section 75 of Finance Act 2018 deals with Amendment of section 45 and is covered in CHAPTER IV INDIRECT TAXES]

Amendment of section 45

75. In the Customs Act, in section 45, in sub-section (2), in clause (b), after the words “proper officer”, the words “or in such manner as may be prescribed” shall be inserted.

Finance Act 2018 : Assented by President : Download Print Notification