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    <title>Amendment of section 272B</title>
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    <description>The Finance (No. 2) Act, 2004 amends sub section (2) of Section 272B of the Income tax Act by inserting the words &quot;or sub section (5C)&quot;, thereby extending the subsection&#039;s applicability to the newly referenced provision, with effect from 1 April, 2005.</description>
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