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of <h1>Section 280Z of the Income-tax Act, 1961, on tax credit certificates for equity shareholders, omitted from April 1, 1990.</h1> Section 280Z of the Income-tax Act, 1961, concerning tax credit certificates for certain equity shareholders, has been omitted. This section was initially amended by the Finance Act of 1968 and later by the Direct Tax Laws (Amendment) Act of 1987. The omission took effect from April 1, 1990, as per the Finance Act of 1990.
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