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 123] [Entire Act] Union of India - Subsection Section 123(b) in Finance Act, 2020 (b)subject to the condition mentioned therein, specify the categories of services in respect of which-(i)any other document issued in relation to the supply shall be deemed to be a tax invoice; or(ii)tax invoice may not be issued.".