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 15] [Section 201] [Entire Act] Union of India - Subsection Section 201(i) in The Finance Act, 2018 (i)in sub-section (1), after the words "adjudicating officer", the words "or the Board" shall be inserted;