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 153(3)] [Section 153] [Entire Act] Union of India - Subsection Section 153(3)(b) in Finance Act, 2020 (b)for the words "specified services", the words "specified services or e-commerce supply or services, as the case may be," shall be substituted;