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 173] [Entire Act] Union of India - Subsection Section 173(B) in THE FINANCE ACT, 2021 (B)at the rate of ten per cent. in case of specified fund: