Amendment to Section 168 clarifies cross references by substituting 'section 44' and omitting the reference to section 151. Amendment to section 168(2) of the Central Goods and Services Tax Act substitutes the words, brackets and figures 'sub section (1) of section 44' with 'section 44' and omits the words, brackets and figures 'sub section (1) of section 151,' thereby revising the internal cross references in that sub section as effected by the Finance Act, 2021.