Section 195 of Finance Act 2018
[Section 195 of Finance Act 2018 deals with Amendment of section 19H and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 19H
195. In section 19H of the principal Act, in sub-section (1), for the figures, letters and words ”19F and 19G, the Board shall”, the figures, letters and words ”19F, 19FA and 19G, the Board may” shall be substituted.