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of <h1>Amendment to Income-tax Act: Section 119 now includes '234F' in sub-section (2), clause (a), affecting direct taxes.</h1> Section 119 of the Income-tax Act has been amended by the Finance Act, 2022. In sub-section (2), clause (a), the amendment involves the insertion of the figures and letter '234F,' following '234E,'. This change pertains to the direct taxes domain, specifically income tax regulations.
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