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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2022 amends Section 278AA of the Income-tax Act to include Section 276BB, expanding its scope.</h1> Section 278AA of the Income-tax Act is amended by the Finance Act, 2022, to include a reference to section 276BB. This amendment follows the existing reference to section 276B, thereby expanding the scope of provisions covered under section 278AA.
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