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of <h1>Tax Law Amendment Narrows Section 35AB Applicability for Pre-1998 Assessment Years, Redefining Income Calculation Boundaries</h1> The amendment modifies section 35AB of the Income-tax Act, specifically limiting the application of certain provisions to previous years relevant to assessment years commencing on or before April 1, 1998. The change takes effect from April 1, 1999, effectively restricting the scope of the original statutory provision for tax-related calculations and assessments.
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