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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Finance Act 2010 amends Income-tax Act Section 206C: Proviso changes streamline legislative language.</h1> Section 206C of the Income-tax Act has been amended by the Finance Act, 2010. In sub-section (5), the first proviso has been omitted. Additionally, in the second proviso, the phrase 'Provided further' has been replaced with the word 'Provided.'