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of <h1>Amendment to Income-tax Act: References to Sections 206A and 206B Removed from Section 272A(2)(c) Effective October 1996.</h1> Section 272A of the Income-tax Act is amended by the Finance (No. 2) Act, 1996, specifically in sub-section (2), clause (c). The amendment involves the removal of the references to 'section 206A or section 206B,' effective from October 1, 1996.
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