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          <h1>Tax Reform Legislation Enhances Revenue Collection and Closes Loopholes in Multiple Taxation Statutes</h1> The Direct Taxes (Amendment) Act of 1974 is a legislative enactment aimed at amending multiple tax-related statutes, including the Income-tax Act, Wealth-tax Act, Gift-tax Act, and Companies (Profits) Surtax Act. The act introduces modifications to existing tax regulations and provides for related matters, enacted by the Parliament in the 25th year of the Republic of India.

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