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of <h1>Finance Act 2023 amends Section 151 of Income-tax Act; removes phrase and adds proviso on limitation period.</h1> Section 151 of the Income-tax Act has been amended by the Finance Act, 2023. The amendment removes the phrase 'where there is no Principal Chief Commissioner or Principal Director General' from clause (ii). Additionally, a proviso is added after clause (ii), specifying that the three-year period mentioned in clause (i) should be calculated by considering the periods of limitation excluded or extended by certain provisos in subsection (1) of section 149.
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