Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 57] [Entire Act] Union of India - Subsection Section 57(ii) in Finance Act, 2012 (ii)for the words "to the person receiving such income", the words "to the person who is liable to tax in respect of such income" shall be substituted;
