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<h1>Amendment to Section 38 of Income-tax Act: Updates Cross-References to Include Sub-sections (1) and (1A) of Section 32.</h1> Section 38 of the Income-tax Act, 1961, has been amended by the Taxation Laws (Amendment) Act, 1970. In sub-section (2) of this section, the reference to 'sub-section (1) of section 32' is replaced with 'sub-section (1) and sub-section (1A) of section 32.' This amendment updates the cross-references within the Act, ensuring that both sub-sections (1) and (1A) of section 32 are considered in the relevant provisions of section 38.