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<h1>Section 130 Amendment: Taxation Laws (Amendment) Act, 1984 Updates References to Include Section 132</h1> Section 130 of the Income-tax Act, 1961, has been amended by the Taxation Laws (Amendment) Act, 1984. In subsection (2), the reference to 'sections 253' is replaced with 'sections 132, 253,' effective from October 1, 1984.