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[Cites 0, Cited by 0] [Section 143] [Entire Act]

Union of India - Subsection

Section 143(20) in Finance Act, 2012

(20)"courier agency" means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;