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 26] [Entire Act] Union of India - Subsection Section 26(i) in The Finance Act, 2018 (i)"appropriate fraction" means the fraction, the numerator of which is one and the denominator of which is the total number of relevant previous years;
