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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 239 Amended: Provision Period Reduced from Two Years to One Year Effective April 1, 1993.</h1> Section 239 of the Income-tax Act is amended by the Finance Act, 1992. In sub-section (2), clause (c), the period for a specific provision is changed from 'two years' to 'one year.' This amendment takes effect from April 1, 1993.
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