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 133] [Entire Act] Union of India - Subsection Section 133(b) in Finance Act, 2012 (b)in relation to the partner of a firm, means a relative of such partner and includes any other partner of such firm; and