Consequential amendments include the Interest-tax Act in revenue governance and limitation schedules, extending statutory applicability and administrative coverage.

Consequential amendments add the Interest-tax Act to the Central Boards of Revenue Act by inserting it as a new item in section 2 clause (c)(1) and expand the Schedule to the Economic Offences (Inapplicability of Limitation) Act by inserting an entry for the Interest-tax Act after the Income-tax Act entry, thereby subjecting the Interest-tax Act to the same administrative and limitation provisions.

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