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of <h1>Finance (No. 2) Act, 1971: Changes to Income-tax Act's Sixth Schedule, Sections 80B(7), 80-I; 'Aluminium' and Other Items Omitted.</h1> The Finance (No. 2) Act, 1971, amends the Sixth Schedule of the Income-tax Act, effective April 1, 1972. The amendment involves substituting the reference to sections 80B(7), 80-I, and 80M with sections 80B(7) and 80-I only. Additionally, the word 'Aluminium' is removed from item (2), and items (10), (12), (14), (18), and (20) are omitted entirely. These changes affect the statutory provisions related to income tax.
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