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of <h1>Finance Act 1988 Updates Income-tax Act: Key Amendments in Sections 2, 18, 33, 33A, 80B, 80J, 80L, 29, 194A, 253.</h1> The Finance Act, 1988 introduces consequential amendments to the Income-tax Act. These include the omission of specific sub-clauses and phrases in sections 2, 18, 33, 33A, 80B, 80J, and 80L, particularly references to sections 280D and 280-O. Amendments also involve substituting terms in sections 29 and 194A, with the latter change effective from April 1, 1989. Section 253 sees the removal of references to section 285A. These amendments streamline and update the language and references within the Income-tax Act to align with current legislative requirements.
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