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<h1>Section 245E amended: Reference to Indian Income-tax Act, 1922 removed, effective October 1, 1984.</h1> Section 245E of the Income-tax Act, 1961, is amended by removing the reference to the Indian Income-tax Act, 1922. This change is effective from October 1, 1984, as part of the Taxation Laws (Amendment) Act, 1984.