Section 8 of Finance Act 2018
[Section 8 of Finance Act 2018 deals with Amendment of section 17. and is covered in CHAPTER III DIRECT TAXES]
Amendment of section 17.
8. In section 17 of the Income-tax Act, in clause (2), in the proviso occurring after sub-clause (viii), clause (v) shall be omitted with effect from the 1st day of April, 2019.