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of <h1>Income-tax Act Section 35C Amended: New Time Frame Added to Clause (a) via Finance Act 1984.</h1> In section 35C of the Income-tax Act, an amendment has been made to sub-section (1), clause (a), by inserting the words 'but before the 1st day of March, 1984' after the phrase 'after the 29th day of February, 1968.' This amendment, introduced by the Finance Act of 1984, specifies the time frame applicable to certain provisions under direct taxes, particularly concerning income tax.
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