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 68] [Entire Act] Union of India - Subsection Section 68(a) in Finance Act, 2013 (a)"activity" means import or export and includes any new business of import or export proposed to be undertaken by the existing importer or exporter, as the case may be;1.
