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 172] [Entire Act] Union of India - Subsection Section 172(a) in THE FINANCE ACT, 2021 (a)in section 2, in sub-section(/),-(i)in clause (a), the following Explanation shall be inserted, namely:-
