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of <h1>Section 54EC Amendment: Investments by National Housing Bank & SIDBI Recognized from April 1, 2002.</h1> Section 54EC of the Income-tax Act is amended by the Finance Act, 2002, to include a new sub-clause under clause (b) in the Explanation. Effective from April 1, 2003, this amendment specifies that investments made on or after April 1, 2002, by the National Housing Bank or the Small Industries Development Bank of India, both established under their respective acts, are recognized under this section.
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