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<h1>Tax Law Amendment Removes Sections 276DD and 276E, Streamlining Income Tax Regulatory Framework and Eliminating Outdated Enforcement Provisions</h1> The statutory provision involves the omission of sections 276DD and 276E from the Income-tax Act through the Direct Tax Laws (Amendment) Act, 1987. These specific sections are being removed from the existing tax legislation, effectively eliminating their legal applicability and potential enforcement mechanisms within the income tax framework.