Section 52 of Finance Act 2018
[Section 52 of Finance Act 2018 deals with Amendment of section 253. and is covered in CHAPTER III DIRECT TAXES]
Amendment of section 253.
52. In section 253 of the Income-tax Act, in sub-section (1), in clause (a), after the word, figures and letter “section 271A”, the word, figures and letter “, section 271J” shall be inserted.