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    <title>Amendment of section 253.</title>
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    <description>Amendment removes the proviso to sub section (9) of section 253 of the Income tax Act by the Finance Act, 2025, directly altering the text and operative content of that sub provision.</description>
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      <description>Amendment removes the proviso to sub section (9) of section 253 of the Income tax Act by the Finance Act, 2025, directly altering the text and operative content of that sub provision.</description>
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