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    <title>Amendment of section 269G</title>
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    <description>The amendment substitutes the words specifying the prescribed amount in sub-section (2) of section 269G of the Income-tax Act with a higher fixed sum, thereby changing the monetary threshold that determines the section&#039;s operative requirements; the substitution takes effect from the commencement date set by the amending statute as part of the Finance Act amendments to direct tax provisions.</description>
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      <title>Amendment of section 269G</title>
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      <description>The amendment substitutes the words specifying the prescribed amount in sub-section (2) of section 269G of the Income-tax Act with a higher fixed sum, thereby changing the monetary threshold that determines the section&#039;s operative requirements; the substitution takes effect from the commencement date set by the amending statute as part of the Finance Act amendments to direct tax provisions.</description>
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