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of <h1>Tax Law Revision: Section 249(4) Amendment Streamlines Income Tax Procedural Mechanisms for Enhanced Regulatory Clarity</h1> The amendment modifies section 249 of the Income-tax Act, 1961, specifically targeting subsection (4). It introduces a new provision related to clause (b) and replaces the reference from 'this sub-section' to 'that clause', refining the procedural aspects of the statutory provision concerning tax-related matters.
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