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<h1>Indian Tariff Act 1949 Amended: Sections 4 and 5 Now Reflect Year Change from 1970 to 1971 under Finance Act 1970.</h1> In the Indian Tariff (Amendment) Act of 1949, sections 4 and 5 are amended to replace the year '1970' with '1971.' This change is part of the Finance Act of 1970, which addresses modifications in indirect tax regulations.