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<h1>Finance Act 1972 amends Income-tax Act Section 125, adding '228A' to proviso in direct tax regulations.</h1> Section 125 of the Income-tax Act has been amended by the Finance Act, 1972. In the proviso to sub-section (1), the amendment involves the insertion of the figures and letter '228A' following the existing figures '228.' This modification pertains to the statutory provisions governing direct taxes under the Income-tax framework.