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<h1>Amendment to Section 107 of the Income-tax Act allows exceptions based on Board decisions under Section 107A(4).</h1> Section 107 of the Income-tax Act is amended to include an exception for cases where a decision is made by the Board under sub-section (4) of section 107A. The original wording 'No order shall be made' is replaced with 'Except in cases where a decision is given by the Board under sub-section (4) of section 107A, no order shall be made.' This amendment is part of the Finance Act, 1964, modifying the conditions under which orders can be issued in relation to income tax matters.