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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 231 Amended: Time Frame Extended from One Year to Three Years, Effective October 1984.</h1> Section 231 of the Income-tax Act, 1961, has been amended by the Taxation Laws (Amendment) Act, 1984. The amendment changes the time frame mentioned in the section from 'one year' to 'three years.' This modification is effective from October 1, 1984.
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