Section 102: Amendment of Act 7 of 2017.

In the Finance Act, 2017, in the Eighth Schedule, against serial number 1,---

(a) in column (2), for the words "Industrial Tribunal constituted by the Central Government", the words, brackets and figures "Industrial Tribunal constituted by the Central Government under sub-section (1) of section 44 of the Industrial Relations Code, 2020" shall be substituted;

(b) in column (3), for the words and figures "The Industrial Disputes Act, 1947" (14 of 1947), the words and figures "The Industrial Relations Code, 2020" shall be substituted.