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 117] [Entire Act] Union of India - Subsection Section 117(a) in Finance Act, 2015 (a)for the words "Any assessee", the words "Save as otherwise provided herein, an assessee" shall be substituted;
