Section 90 of Finance Act 2018 : Insertion of new Chapter XIIA Customs Act
Section 90 of Finance Act 2018 [Section 90 of Finance Act 2018 deals with Insertion of new Chapter XIIA and is covered in CHAPTER IV INDIRECT TAXES] Insertion of new Chapter XIIA 90. In the Customs Act, after Chapter XII, the following Chapter shall be inserted, namely:— ‘CHAPTER XIIA AUDIT 99A. Audit.—The proper officer may carry out the audit… Read More »