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 47(2C)] [Section 47] [Entire Act] Union of India - Subsection Section 47(2C)(a) in The Finance Act, 2017 (a)for the words "net profit", the word "profit" shall be substituted;