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<h1>Income Tax Act Section 295 Amended: Expands Clause References to Include Section 80A(4)(i) and Section 87(3)(i).</h1> Section 295 of the Income Tax Act is amended by the Finance Act, 1965. In clause (e) of subsection (2), the amendment involves inserting the words, brackets, figures, and letter 'or clause (i) of subsection (4) of section 80A, as the case may be' following the reference to 'clause (i) of subsection (3) of section 87.' This change expands the applicable clauses referenced in the provision.