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 32] [Entire Act] Union of India - Subsection Section 32(b) in Finance Act, 2012 (b)after sub-section (2) and before Explanation 1, the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely: -
