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<h1>New Sub-section 1A in Income-tax Act Section 260: Assessing Officers to Act on Certified High Court Judgments Promptly.</h1> Section 260 of the Income-tax Act is amended by inserting a new sub-section (1A), effective from October 1, 1998. This provision mandates that when a High Court delivers a judgment on an appeal filed under section 260A, the Assessing Officer must implement the order based on a certified copy of the judgment. This amendment ensures that the Assessing Officer acts promptly and accurately in accordance with the High Court's decision.