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<h1>Finance Act 2008 Amends Income-tax Act: Changes Rule 3 Date to March 31, 2009, Impacting Direct Taxes.</h1> The Finance Act, 2008, amends the Fourth Schedule of the Income-tax Act by modifying Part A, rule 3, sub-rule (1). Specifically, it replaces the date '31st day of March, 2008' with '31st day of March, 2009' in the first proviso. This amendment pertains to the statutory provisions related to direct taxes.