Section 85 of Finance Act 2018

[Section 85 of Finance Act 2018 deals with Amendment of section 74 and is covered in CHAPTER IV INDIRECT TAXES]

Amendment of section 74

85. In the Customs Act, in section 74, in sub-section (1), in clause (iii), for the word and figures “section 82”, the words, brackets, letter and figures “clause (a) of section 84″ shall be substituted.

Finance Act 2018 : Assented by President : Download Print Notification