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 39(16)] [Section 39] [Entire Act] Union of India - Subsection Section 39(16)(ii) in Finance Act, 2013 (ii)one member shall be an academic or scholar having special knowledge of matters, such as direct taxes, business accounts and international trade practices.