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<h1>Income-tax Act Section 115WE Amended: Deadline Extended to March 31, 2010, Affecting Direct Tax Provisions.</h1> Section 115WE of the Income-tax Act has been amended by the Finance (No. 2) Act, 2009. In sub-section (1B), the deadline initially set as 'after the 31st day of March, 2009' is now revised to 'after the 31st day of March, 2010.' This amendment pertains to the statutory provisions related to direct taxes.