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<h1>Tax credit certificate repeal removes the statutory authority and restricts later production of previously issued certificates.</h1> The Finance Act, 1990 repealed Chapter XXII-B of the Income-tax Act, 1961, removing the statutory mechanism for tax credit certificates and thereby eliminating the legal basis for granting and using such certificates; transitional limitations barred the production of previously granted certificates for assessment purposes after the cut off date set by the amending legislation.