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of <h1>Income-tax Act Section 230A Amended: Monetary Threshold Increased to Five Lakh Rupees Effective July 1, 1995.</h1> Section 230A of the Income-tax Act has been amended by the Finance Act of 1995. In subsection (1), the monetary threshold has been increased from 'two lakh rupees' to 'five lakh rupees.' This amendment takes effect starting from July 1, 1995.
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