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 94(5B)] [Section 94] [Entire Act] Union of India - Subsection Section 94(5B)(c) in Finance Act, 1999 (c)in sub-section (10), after the word and figures "section 27", the words, figures and letter "or section 27A" shall be inserted.