Section 198 of Finance Act 2018
[Section 198 of Finance Act 2018 deals with Amendment of section 19-IB and is covered in CHAPTER VIII MISCELLANEOUS]
Amendment of section 19-IB
198. In section 19-IB of the principal Act, in sub-section (1), for the words “by the adjudicating officer”, the words “under this Act” shall be substituted.