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<h1>Section 10AA Income-tax Act amended to apply changes from April 1, 2006, onwards for all future assessments.</h1> In section 10AA of the Income-tax Act, sub-section (7) is amended by inserting a proviso stating that the provisions of this sub-section, as amended by section 6 of the Finance (No. 2) Act, 2009, will apply from the assessment year starting April 1, 2006, and for all subsequent assessment years.