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<h1>Legislative Changes Remove Statutory Omission of Section 247 Under Income-tax Act Section 100 Amendments</h1> Section 100 of the Income-tax Act, 1961, as amended by the Direct Tax Laws (Amendment) Act, 1987, originally provided for the omission of section 247. This provision was itself omitted by Section 95 of the Direct Tax Laws (Amendment) Act, 1989, effective from April 1, 1989. Consequently, the statutory mandate to omit section 247 was removed, reflecting legislative changes in the Income-tax Act framework.