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<h1>Amendment to Section 9: Income from pre-1976 technical service agreements approved by Central Government exempted; new clarifications added.</h1> Section 9 of the Income-tax Act is amended to include a proviso stating that income from fees for technical services under agreements made before April 1, 1976, and approved by the Central Government, is not subject to the clause. Additionally, a new Explanation 1 is added, clarifying that agreements made on or after April 1, 1976, will be considered as made before that date if they align with proposals approved by the Central Government before that date. The existing explanation under clause (vii) is renumbered as Explanation 2.