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of <h1>Income-tax Act's Section 80-IAC amendment extends benefit duration from five to seven years effective April 2018.</h1> Section 80-IAC of the Income-tax Act, as introduced by the Finance Act of 2016, is amended by the Finance Act of 2017. The amendment changes the duration mentioned in sub-section (2) from 'five years' to 'seven years,' effective from April 1, 2018. This modification extends the applicable period for certain provisions under the Income-tax Act, impacting the duration for which specified benefits or conditions are applicable.
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