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<h1>Income-tax Act Section 10A Amended: Timeline Extended by One Year to April 1, 2012, by Finance Act 2009.</h1> Section 10A of the Income-tax Act has been amended by the Finance (No. 2) Act, 2009. In sub-section (1), the fourth proviso is updated to replace the date '1st day of April, 2011' with '1st day of April, 2012.' This amendment affects the timeline within which certain provisions apply, extending the relevant date by one year.