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<h1>Amendment to Section 112A of Income-tax Act: Changes to Clause (b) Retroactively Effective from April 1, 1972.</h1> Section 112A of the Income-tax Act has been amended by the Finance Act, 1973. In clause (b), the reference to 'clause (ii) of section 28' is replaced with 'sub-clause (a) or sub-clause (b) or sub-clause (c) of clause (ii) of section 28.' This amendment is retroactively effective from April 1, 1972.