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<h1>Income-tax Act Section 113 Amended: 'Undisclosed' Removed, Proviso Modified Under Finance (No. 2) Act, 2024. Effective Sept 1.</h1> Section 113 of the Income-tax Act is amended, effective September 1, 2024. The amendment removes the word 'undisclosed' and omits specific words, figures, and letters in the proviso that begin with 'and applicable' and end with 'under section 132A.' These changes are part of the Finance (No. 2) Act, 2024, related to direct taxes.