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 105] [Entire Act] Union of India - Section Section 153 in The Finance Act, 2018 153. Amendment of section 23-I - In section 23-I of the principal Act, in sub-section (1), for the word ``shall'', the word ``may'' shall be substituted.
