Section 98 of Finance Act 2018 : Insertion of new section 151B Customs Act
Section 98 of Finance Act 2018 [Section 98 of Finance Act 2018 deals with Insertion of new section 151B and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new section 151B 98 . In the Customs Act, after section 151A, the following section shall be inserted, namely:— ‘151B. Reciprocal arrangement for exchange of information facilitating trade.—(1) The Central… Read More »