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of <h1>Amendment of Act 7 of 2017 updates Eighth Schedule references to Industrial Relations Code tribunals and law.</h1> Amendment modifies the Eighth Schedule of the Finance Act, 2017 by substituting the description of the adjudicating forum to read as the Industrial Tribunal constituted under sub-section (1) of section 44 of the Industrial Relations Code, 2020, thereby updating the tribunal reference. It also replaces the referenced governing statute from the Industrial Disputes Act, 1947 to the Industrial Relations Code, 2020, thereby aligning the Schedules legal reference to the new labour statute.
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