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<h1>Income-tax Act Section 45 Amendment: Removal of Specific Proviso References Effective April 2026 in Finance Bill 2025.</h1> Section 45 of the Income-tax Act is amended to remove the words 'on account of the applicability of the fourth and fifth provisos thereof' from sub-section (1B), effective April 1, 2026. This change is part of the Finance Bill, 2025, under the direct taxes category, specifically addressing income tax provisions.