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of <h1>Income-tax Act Section 202 amended: 'Levy tax' changed to 'recover tax,' effective June 1, 1987.</h1> Section 202 of the Income-tax Act is amended by replacing the words 'levy tax' with 'recover tax,' effective from June 1, 1987, as per the Finance Act of 1987. This amendment pertains to the procedures or terminology used in the context of direct taxes and income tax collection.
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