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 116] [Entire Act] Union of India - Subsection Section 116(b) in Finance Act, 2012 (b)in sub-section (1A), -(i)in clause (a), after the word, brackets and letter "clause (6)", the words, brackets and letter "or clause (c)" shall be inserted;(ii)after clause (b), the following clause shall be inserted, namely: -