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] [Entire Act] Union of India - Section Section 91 in The Finance Act, 2023 91. In section 196A of the Income-tax Act, in sub-section (1), the following proviso shall be inserted, namely:—
