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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income Tax Update: Section 45 Amended to Remove '53' from Sub-section (1), Effective April 1, 1993.</h1> Section 45 of the Income-tax Act is amended by removing the figures '53' from sub-section (1), effective from April 1, 1993, as per the Finance Act, 1992. This amendment pertains to direct taxes under the category of income tax.
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