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<h1>Income-tax provision amended to include periods beginning on 1 April 2014 in section 115BBD applicability.</h1> An insertion to section 115BBD(1) of the Income-tax Act adds the words 'or beginning on the 1st day of April, 2014' immediately after 'the 1st day of April, 2013', thereby extending the provision's temporal applicability to fiscal periods beginning on 1 April 2014, with effect from that date.