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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Income-tax Act Section 49 Amended: Subsection (2B) Omitted Effective April 1, 2001, by Finance Act 2000.</h1> Section 49 of the Income-tax Act is amended by omitting subsection (2B), effective from April 1, 2001, as per the Finance Act, 2000. This change pertains to direct taxes under income-tax regulations.