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 161] [Entire Act] Union of India - Subsection Section 161(a) in THE FINANCE ACT, 2021 (a)for the brackets, words and figures "(See section 138)", the brackets, words and figures "(See section 136)" shall be substituted;
