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<h1>Income-tax Act Amendment: Section 208 Now References Section 209A Instead of Section 212(3) Effective June 1, 1978.</h1> Section 208 of the Income-tax Act is amended by the Finance Act, 1978. In sub-section (1), clause (b), the reference to 'sub-section (3) of section 212' is replaced with 'section 209A.' This change takes effect from June 1, 1978.