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 21(5)] [Section 21] [Entire Act] Union of India - Subsection Section 21(5)(e) in The Taxation Laws (Amendment) Act, 2006 (e)drawback of duty payable under sections 74 and 75.