Clause 112 - Amendment of section 168. - Finance Bill, 2021

Amendment of section 168. 112. In section 168 of the Central Goods and Services Tax Act, in sub-section (2), (i) for the words, brackets and figures sub-section (1) of section 44 , the word and figures section 44 shall be substituted; (ii) the words, brackets and figures sub-section (1) of section 151, shall be omitted.