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 102] [Entire Act] Union of India - Subsection Section 102(b) in Finance Act, 2015 (b)in clause (ii), the words, brackets, figures and letter "under the said subsection (7), as it stood immediately before the commencement of section 122 of the Finance Act, 2007, (22 of 2007) or sub-section (5) of section 32F" shall be omitted.