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<h1>Retrospective effect: Unit Trust Act amendments treated as effective from an earlier fiscal commencement, overriding contrary laws.</h1> Amendments to section 32 of the Unit Trust of India Act effected by the 1966 Amendment are deemed to have been made with effect from 1 April 1964, notwithstanding anything in any law then in force or any notification issued thereunder, thereby validating the retrospective commencement of those amendments.