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of <h1>Technical Amendment Eliminates Explanatory Clause (i) from Section 164A, Modifying Interpretative Provisions of Income-tax Act</h1> The amendment removes clause (i) from the Explanation of section 164A in the Income-tax Act, 1961, as part of the Direct Tax Laws (Amendment) Act, 1987. This modification alters the interpretative provisions related to the specific section, potentially changing the scope or application of the statutory provision regarding taxation.
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