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 6(48F)] [Section 6] [Entire Act] Union of India - Subsection Section 6(48F)(h) in THE FINANCE ACT, 2021 (h)in clause (50),-(I)for the figures "2021 ", the figures "2020" shall be substituted;(II)for the Explanation, the following Explanations shall be substituted, namely:-