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 3(4)] [Section 3] [Entire Act] State of Kerala - Subsection Section 3(4)(a) in THE KERALA FINANCE ACT, 2020 (a)in serial number 5, in clause (f), the existing explanation shall be numbered as Explanation II and before the Explanation, as so numbered, the following Explanation shall be inserted, namely:—