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 21(5)] [Section 21] [Entire Act] Union of India - Subsection Section 21(5)(b) in The Taxation Laws (Amendment) Act, 2006 (b)the duty and interest, if any, paid on such duty on imports made by an individual for his personal use;