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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax Act Section 273B amended to include Section 271F reference, per Finance Act 1997.</h1> Section 273B of the Income-tax Act is amended by inserting the reference to 'section 271F' immediately following 'section 271E.' This amendment is part of the Finance Act, 1997, concerning direct taxes and income tax regulations.