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of <h1>Tax Law Amendments Streamline Income, Wealth, and Gift Taxation Frameworks for Enhanced Fiscal Compliance and Revenue Collection</h1> The Direct Tax Laws (Second Amendment) Act, 1989 is a legislative enactment amending the Income-tax Act, 1961, Wealth-tax Act, 1957, and Gift-tax Act, 1958. The Act primarily focuses on modifying taxation laws, with a standard short title and provisions for commencement on April 1, 1990, as part of India's legislative process during its fortieth year of republic.
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