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 102] [Entire Act] Union of India - Subsection Section 102(5) in Finance Act, 2013 (5)"fund" includes-(a)any cash;(b)cash equivalents; and(c)any right, or obligation, to receive or pay, the cash or cash equivalent;
