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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Amendments to direct tax law enable voluntary income disclosure and revise customs and excise duty obligations.</h1> The Act amends laws relating to direct taxes, establishes a mechanism for voluntary disclosure of income, and increases or modifies customs duties on certain imports and excise duties on specified domestic goods; it is enacted as a Finance Act and cited by its short title.

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