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 100(2)] [Section 100] [Entire Act] Union of India - Subsection Section 100(2)(c) in Finance Act, 2020 (c)invoice in respect of supply or receipt of goods or services or both to or from a person who does not exist.'.