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of <h1>Finance Act 1972 amends Section 204 of Income-tax Act to include references to Sections 194B and 194C.</h1> Section 204 of the Income-tax Act is amended by the Finance Act, 1972, to include references to sections 194B and 194C. This amendment involves the insertion of the words, figures, and letters 'section 194B, section 194C,' immediately following 'section 194A,' in the existing text of Section 204.
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