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[Cites 0, Cited by 0] [Section 12(5)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(5)(b) in Finance Act, 2020

(b)the trust or institution has not complied with the requirement of any other law, as referred to in item (B) of sub-clause (i) of clause (b) of sub-section (1), and the order, direction or decree, by whatever name called, holding that such non-compliance has occurred, has either not been disputed or has attained finality,