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 61] [Entire Act] Union of India - Subsection Section 61(A) in Finance Act, 2013 (A)in clause (b), for the words "but does not include land on which construction of a building", the following shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1993, namely:-
