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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 279 of Income-tax Act Amended: References to Section 276D Now Include Section 276DD, Effective April 1, 1984.</h1> Section 279 of the Income-tax Act, 1961, is amended by the Taxation Laws (Amendment) Act, 1984. In sub-section (1), the reference to 'section 276D' is expanded to include 'section 276DD.' This amendment is retroactively effective from April 1, 1984.