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 54(4)] [Section 54] [Entire Act] Union of India - Subsection Section 54(4)(b) in The Income Tax Act, 2025 (b)computed and made in the manner specified in the agreement and the other provisions of this Act shall be deemed to have been modified to such extent.