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of <h1>Income-tax Act Section 296 updated to include notifications under Section 139(1C), effective June 1, 2011.</h1> Section 296 of the Income-tax Act is amended to include the phrase 'and every notification issued under sub-section (1C) of section 139' following the existing reference to 'of section 10.' This amendment is effective from June 1, 2011, as part of the Finance Act, 2011.
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