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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Amendment Narrows Scope of Section 278AA, Revising Penalty Provisions and Modifying Statutory Interpretation of Section 276B</h1> The amendment modifies section 278AA of the Income-tax Act by replacing references to multiple sections with a more limited scope, specifically narrowing the previous provisions related to section 276B. This legislative change adjusts the application of certain tax-related provisions, potentially altering the legal framework for specific tax offenses or penalties.
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