Section 18 of Finance Act 2018 : Amendment of section 48 Income Tax Act
Section 18 of Finance Act 2018 [Section 18 of Finance Act 2018 deals with Amendment of section 48. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 48. 18. In section 48 of the Income-tax Act, after the second proviso, the following proviso shall be inserted, namely:— “Provided also that nothing contained in the first and second… Read More »