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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax Act, 1961 Amendment: Clause (b) in Section 253(1) Removed Effective October 1, 1984.</h1> Section 253 of the Income-tax Act, 1961, is amended by the Taxation Laws (Amendment) Act, 1984. Specifically, clause (b) in sub-section (1) is omitted, effective from October 1, 1984.