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<h1>Section 5 of Expenditure-tax Act Amended: Sub-clauses (b) and (d) Omitted from Clause (1), Effective June 1, 2002.</h1> In the Expenditure-tax Act, section 5 has been amended by omitting sub-clauses (b) and (d) from clause (1), effective from June 1, 2002, as per the Finance Act, 2002.