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<h1>Finance Act 2002 amends Section 55 of the Income-tax Act, expanding tax provisions to include business rights.</h1> Section 55 of the Income-tax Act is amended by the Finance Act, 2002, effective April 1, 2003. In sub-section (1), clause (6), sub-clause (i), and in sub-section (2), clause (a), the phrase 'or right to carry on any business' is added after 'any article or thing.' This amendment expands the scope of the provisions to include the right to conduct business alongside articles or things, impacting the interpretation and application of tax regulations.