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 158] [Entire Act] Union of India - Subsection Section 158(a) in The Finance Act, 2017 (a)in section 7A, after sub-section (1), the following sub-section shall be inserted, namely:-