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<h1>Income-tax Act Amended: Section 44 Now References Sections 28 to 43A Instead of 28 to 43</h1> Section 44 of the Income-tax Act has been amended by the Finance (No. 2) Act, 1967. The amendment involves replacing the reference to 'sections 28 to 43' with 'sections 28 to 43A.' This change updates the cross-references within the Act, likely to incorporate additional provisions or clarifications found in section 43A.