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          <h1>Finance Act, 2017 amends section 50 and omits clause (c) from section 197, retroactively changing effective dates.</h1> The Finance Act, 2017 amends the Finance Act, 2016. It modifies section 50 by replacing the effective date from April 1, 2017, to April 1, 2013. Additionally, it omits clause (c) from section 197, with this omission retroactively effective from June 1, 2016. These amendments adjust the application timelines and provisions within the original Act.

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