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of <h1>Legal Amendment Removes Section 246A from Income-tax Act, Eliminating Specific Statutory Provision Without Detailed Explanation</h1> The provision removes section 246A from the Income-tax Act, which was previously inserted by section 99 of the Direct Tax Laws (Amendment) Act, 1987. The amendment effectively eliminates the specific statutory provision without providing additional context about the rationale or implications of the omission.
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