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of <h1>Income-tax Act Amended: Section 279 Now Includes Reference to Section 276E for Enhanced Taxation Clarity</h1> Section 279 of the principal Act is amended by inserting the reference to 'section 276E,' immediately following 'section 276D,' in sub-section (1). This amendment is part of the Income-tax (Second Amendment) Act, 1981, which modifies the statutory provisions related to taxation under the principal Act.
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