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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 54B Amended: Explanation in Sub-section (2) Removed, Effective April 1, 1993.</h1> Section 54B of the Income-tax Act has been amended by the Finance Act, 1992. The amendment involves the omission of the Explanation in sub-section (2), effective from April 1, 1993.
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