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 18] [Entire Act] Union of India - Subsection Section 18(i) in Finance Act, 2020 (i)in sub-section (1), for the words "An assessee shall", the words "An assessee shall, if he opts," shall be substituted;
