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[Cites 0, Cited by 0] [Section 12(10B)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(10B)(e) in Finance Act, 2019

(e)in clause (12), the words and figures "and includes attribution of electronic record within the meaning of section 11 of the Information Technology Act, 2000,(21 of 2000.)" shall be inserted at the end.