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of <h1>Finance Act 1997: Amends Income-tax Act to Increase Rule 6 Clause (a) from 'Ten' to 'Twelve' Effective April 1998.</h1> Section 58 of the Finance Act, 1997, amends Schedule IV of the Income-tax Act. Specifically, in Part A, rule 6, clause (a), the word 'ten' is replaced with 'twelve.' This amendment takes effect from April 1, 1998.
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