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 120] [Entire Act] Union of India - Subsection Section 120(b) in The Finance Act, 2018 (b)in sub-section (4), -(i)in clause (a), for the words "deceased; and", the words "deceased in accordance with such procedure as may be prescribed." shall be substituted;(ii)clause (b) shall be omitted;