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<h1>Income-tax law amendments effective April 1989: cross-reference shifts from section 139 to 142, new rural area definition</h1> Enacts consequential amendments to the income-tax statute effective mainly from 1 April 1989 (with some changes from 1 April 1988), substituting, omitting or inserting words and clauses across numerous sections to align with a prior amendment Act; key changes include omission of a defined clause, revised cross-references to assessment and return provisions (shifting references from section 139 to section 142), preservation of former references for certain provisions despite amendment or omission, a new definition of 'rural area,' substitution of officer designations, omission of section 234, and various schedule and rule adjustments.