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 45] [Entire Act] Union of India - Subsection Section 45(a) in Finance Act, 2012 (a)in sub-section (1), -(i)in clause (b), the word "; or" shall be inserted at the end;(ii)after clause (b), and before the words "the income-tax payable by the assessee", the following clause shall be inserted, namely: -
