Income Tax Department

Ministry of Finance, Government of India

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Section 174

Amendment of section 40

Section

Section Number

174

Chapter

CHAPTER VIII - MISCELLANEOUS

Act

Finance Acts

Year

2018

Amendment of section 40

 

Amendment of section 40

174. In section 40 of the principal Act, in sub-section (1), for the words, brackets and figures "sub-section (1) of section 226 of the Companies Act, 1956"(1 of 1956), the words, brackets and figures "sub-section (1) of section 141 of the Companies Act, 2013" (18 of 2013) shall be substituted.

 

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