Section 36 of Finance Act 2018
[Section 36 of Finance Act 2018 deals with Amendment of section 115BBE. and is covered in CHAPTER III DIRECT TAXES]
Amendment of section 115BBE.
36. In section 115BBE of the Income-tax Act, in sub-section (2), after the word, brackets and letter “clause (a)”, the words, brackets and letter “and clause (b)” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2017.