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<h1>Amendment to Section 107 reduces the statutory threshold and extends the proviso to cover section 74A.</h1> Amendment to Section 107 substitutes 'twenty' for 'twenty five' in sub section (6)(b), reducing the statutory numeric threshold in that clause, and inserts a reference to section 74A into the second proviso of sub section (11), thereby extending the proviso's applicability to matters covered by section 74A; the changes are effected by textual substitution and insertion and are brought into force by notification.