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 3(34D)] [Section 3] [Entire Act] Union of India - Subsection Section 3(34D)(D) in Finance (No. 2) Act, 2014 (D)after Explanation 3, the following Explanation shall be inserted with effect from the 1st day of April, 2015, namely:-