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] [Entire Act] Union of India - Section Section 138 in THE FINANCE ACT, 2021 138. Amendment of section 26. In section 26 of the principal Act,—(i)for the words “The Corporation”, the words “The Board” shall be substituted;(ii)for the words “Central Government”, the word “Board” shall be substituted.
