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 54(5)] [Section 54] [Entire Act] Union of India - Subsection Section 54(5)(b) in THE FINANCE ACT, 2021 (b)tax is collectible under the provisions of section 206C other than a transaction to which sub-section (1H) of section 206C applies.’.