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 109] [Entire Act] Union of India - Subsection Section 109(c) in Finance Act, 2020 (c)in Explanation 1, for the words "with respect to", the words, figures and letter "or duty credit issued under section 51B, with respect to" shall be substituted.