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 123(4)] [Section 123] [Entire Act] Union of India - Subsection Section 123(4)(i) in THE FINANCE ACT, 2021 (i)a class of persons who may make zero rated supply on payment of integrated tax and claim refund of the tax so paid;