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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax Act Section 40 Amended: Sub-clause (ib) Omitted in Clause (a), Effective April 1, 2009, via Finance Bill 2008.</h1> Section 40 of the Income-tax Act is amended by omitting sub-clause (ib) in clause (a), effective from April 1, 2009, as per the Finance Bill, 2008.