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of <h1>Tax Assessment Rules Amended: Section 244 Modified to Exclude Specific Years from Existing Income-Tax Act Provisions</h1> The amendment modifies section 244 of the Income-tax Act by inserting a new sub-section (3) which stipulates that the section's provisions will not apply to assessments for the assessment year beginning April 1, 1989, and subsequent years. This legislative change alters the applicability of the existing provisions related to tax assessments.
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