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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 115-O amendment removes specific clause reference, impacting taxation provisions from April 1, 2007.</h1> Section 115-O of the Income-tax Act is amended by removing the phrase 'not falling under clause (23G) of section 10' from sub-section (6). This change is effective from April 1, 2007, as per the Finance Act, 2006. This amendment pertains to direct taxes and modifies the statutory language related to taxation provisions.
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