# The Finance Act, 2018, Section 174: Amendment of section 40

- Act: The Finance Act, 2018 (Act 13 of 2018)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2018/section/174/

## Text

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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