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 32(4)] [Section 32] [Entire Act] Union of India - Subsection Section 32(4)(b) in The Central Goods and Services Tax Rules, 2017 (b)in case of single premium annuity policies other than (a), ten percent of single premium charged from the policy holder; or