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<h1>Section 245D of Income-tax Act Amended: Aligns Material Consideration Procedure with Section 245B(2A) Provisions.</h1> In the Finance Act of 1982, section 245D of the Income-tax Act is amended. Specifically, in subsection (5), the phrase 'The materials brought on record' is replaced with 'Subject to the provisions of sub-section (2A) of section 245B, the materials brought on record.' This change aligns the procedure for considering materials with the provisions outlined in section 245B, subsection (2A).