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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income Tax Act Section 233 Amended: Clarifies Assessment References Under Sections 143 and 144 in Finance Act, 1963.</h1> Section 233 of the Income Tax Act is amended to replace the phrase 'assessment made under section 143 or 144' with 'assessment made under section 143 or section 144.' This amendment is part of the Finance Act, 1963, which addresses changes in statutory provisions related to taxation.