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 12(10B)] [Section 12] [Entire Act] Union of India - Subsection Section 12(10B)(b) in Finance Act, 2019 (b)any other entity declared by the Central Government, by notification in the Official Gazette, to be a depository for the purposes of this Act;';