Section 174 of Finance Act 2018

[Section 174 of Finance Act 2018 deals with Amendment of section 40 and is covered in CHAPTER VIII MISCELLANEOUS]

Amendment of section 40

174. In section 40 of the principal Act, in sub-section (1), for the words, brackets and figures “sub-section (1) of section 226 of the Companies Act, 1956″(1 of 1956), the words, brackets and figures “sub-section (1) of section 141 of the Companies Act, 2013” (18 of 2013) shall be substituted.

Finance Act 2018 : Assented by President : Download Print Notification