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 6(4F)] [Section 6] [Entire Act] Union of India - Subsection Section 6(4F)(C) in THE FINANCE ACT, 2021 (C)the Explanation shall be numbered as Explanation 1 thereof, and in Explanation 1 as so numbered,––(i)in clause (b),––(I)after sub-clause (iv), the following proviso shall be inserted, namely:––