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.
Finance Act 2018 : Assented by President : Download Print Notification