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 14] [Section 40] [Entire Act] Union of India - Subsection Section 40(b) in Finance Act, 1999 (b)In sub-section (2), the following Explanation shall be inserted at the end, namely:-
