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of <h1>Income-Tax Act Section 115N Amended: Retail Trade, Eating Places, Vehicle Operations Phrases Removed, Effective April 1, 1995.</h1> Section 115N of the Income-tax Act is amended by removing the phrase concerning income derived from retail trade, running an eating place, or operating, hiring, or leasing certain vehicles. This change is effective from April 1, 1995, as per the Finance Act of 1994.
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