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 171] [Entire Act] Union of India - Subsection Section 171(a) in THE FINANCE ACT, 2021 (a)the following amendments shall be made and shall be deemed to have been made with effect from the 1st day of April, 2020, namely:- 5'(i)in section 163, in sub-section (3), the following proviso shall be inserted, namely:-