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<h1>Amendment to Income-tax Act: Section 208 Clause (c) Updated to Rs. 10,000 Effective September 1, 1977.</h1> Section 208 of the Income-tax Act has been amended by the Finance (No. 2) Act, 1977. In sub-section (2), clause (c) has been replaced to specify that in any other case, the amount shall be Rs. 10,000, effective from September 1, 1977.