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 9(1B)] [Section 9] [Entire Act] Union of India - Subsection Section 9(1B)(e) in The Taxation Laws (Amendment) Act, 2003 (e)in sub- section (7), for the words" one and one- fourth per cent.", the words" one per cent." shall be substituted;