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[Cites 0, Cited by 0] [Section 145] [Entire Act]

Union of India - Subsection

Section 145(s) in THE FINANCE ACT, 2021

(s)the form and manner in which the books and records referred to in section 24A may be kept;”;
(iii)after sub-section (2), the following sub-section shall be inserted, namely:—