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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 180 Amended: Excludes Application Post April 1, 2000; Introduced via Finance Act 1999.</h1> Section 180 of the Income-tax Act is amended by inserting a proviso stating that the provisions of this section will not apply to the previous year relevant to the assessment year starting on or after April 1, 2000. This amendment, introduced by the Finance Act of 1999, effectively limits the applicability of Section 180 to periods before the specified date.