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of <h1>Income-tax Act Section 119 updated by Finance Act 2016; Clause (a) now includes '270A' after '234E' from April 2017.</h1> Section 119 of the Income-tax Act is amended by the Finance Act, 2016. Specifically, in sub-section (2), clause (a), the figures and letter '270A' are inserted following '234E.' This amendment is effective from April 1, 2017.
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