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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 158B Amended: 'Ten Previous Years' Replaced with 'Previous Years Relevant to Ten Assessment Years' Retroactive from 1995.</h1> Section 158B of the Income-tax Act has been amended by the Finance (No. 2) Act, 1996. The amendment involves replacing the phrase 'period of ten previous years' with 'previous years relevant to ten assessment years.' This change is retroactively effective from July 1, 1995.
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