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    <title>Amendment of Section 2</title>
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    <description>Amendment reduces the temporal threshold in clause(42A) of section 2 of the Income tax Act by substituting &quot;sixty months&quot; with &quot;thirty six months&quot;, effective from the 1st day of April, 1978, thereby shortening the period used in applications that depend on that clause.</description>
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      <description>Amendment reduces the temporal threshold in clause(42A) of section 2 of the Income tax Act by substituting &quot;sixty months&quot; with &quot;thirty six months&quot;, effective from the 1st day of April, 1978, thereby shortening the period used in applications that depend on that clause.</description>
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