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of <h1>Amendment to Finance Act, 1994: Section 94 Now Includes Schemes Under Section 71, Chapters, and Notifications</h1> Section 94 of the Finance Act, 1994, has been amended by the Finance Act, 2008. In sub-section (4), the phrase 'Chapter and every notification' is replaced with 'Chapter, Scheme framed under section 71 and every notification.' This amendment modifies the scope of the section to include schemes framed under section 71, alongside chapters and notifications.
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