Tag Archives: Section 45 of Finance Act 2018 : Amendment of section 140 Income Tax Act

Section 45 of Finance Act 2018 : Amendment of section 140 Income Tax Act

By | April 1, 2018

Section 45 of Finance Act 2018 [Section 45 of Finance Act 2018 deals with Amendment of section 140. and is covered in CHAPTER III DIRECT TAXES] Amendment of section 140. 45. In section 140 of the Income-tax Act, in clause (c), in the second proviso,— (A) in clause (b), after the words “principal officer thereof;” occurring at the… Read More »