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          <h1>Income-tax Act Section 10 Amended: Year Updated from 2024 to 2025 in Clauses (4D), (4F), and (23FE) Provisions.</h1> Section 10 of the Income-tax Act has been amended by the Finance Act, 2024. The amendments involve substituting the year '2024' with '2025' in several clauses and sub-clauses. Specifically, changes are made in clause (4D) within the Explanation, clause (4F), and clause (23FE). These changes affect the specified items and sub-clauses, updating the applicable year to 2025 for certain provisions related to direct taxes under the Income-tax Act.

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