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          <h1>Finance Act 2022: Amendment to Section 116(1) Changes Figures from 24 to 18 Effective July 1, 2017.</h1> The Sixth Schedule of the Finance Act, 2022, refers to an amendment under section 116(1) concerning a notification dated 28th June 2017. The amendment involves a change in the table associated with this notification, specifically altering the figures in column (3) against serial number 2 from '24' to '18.' This amendment took effect on 1st July 2017.

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