Section 31 of Finance Act 2018
[Section 31 of Finance Act 2018 deals with Amendment of section 80TTA. and is covered in CHAPTER III DIRECT TAXES]
Amendment of section 80TTA.
31. In section 80TTA of the Income-tax Act, in sub-section (1), in the opening portion, after the word “assessee”, the brackets, words, figures and letters “(other than the assessee referred to in section 80TTB)” shall be inserted with effect from the 1st day of April, 2019.