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    <title>Amendment of section 154</title>
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    <description>Removal of the proviso to sub section (2) of section 154 amends the statutory rectification mechanism under the Income tax Act by eliminating the previously applicable limiting condition, thereby altering the legal framework governing corrections, revisions or rectifications of income tax assessments and related orders under the section.</description>
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      <description>Removal of the proviso to sub section (2) of section 154 amends the statutory rectification mechanism under the Income tax Act by eliminating the previously applicable limiting condition, thereby altering the legal framework governing corrections, revisions or rectifications of income tax assessments and related orders under the section.</description>
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