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of <h1>Income Tax Act 1961: Section 144B Defines 'Hash Function' and 'Hash Result' Using IT Act 2000's Section 3 Explanation.</h1> In section 144B of the Income Tax Act 1961, the terms 'hash function' and 'hash result' are defined as per the Explanation to sub-section (2) of section 3 of the Information Technology Act, 2000.
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