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 161] [Entire Act] Union of India - Subsection Section 161(b) in THE FINANCE ACT, 2021 (b)after tariff item 2403 99 90 and the entries relating thereto, the following tariff items and entries shall be inserted with effect from the lst day of January, 2022, namely:-.