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Section 4 - Amendment of section 1 - Finance Act, 2005Extract 4 . Amendment of section 1.- In section 10 of the Income tax Act, with effect from the 1st day of April, 2006,- (a) in clause (4), in sub-clause (ii), the second proviso shall be omitted; (b) in clause (6BB), for the words, figures and letters entered into after the 31st day of March, 2005 , the words, figures and letters entered into after the 30th day of September, 2005 shall be substituted; (c) in clause (10D), in sub-clause (c), in the second proviso, for the words, brackets, figures and letter Explanation to sub-section (2A) of section 88 , the words, brackets, figures and letters Explanation to sub-section (3) of section 80C or the Explanation to sub-section (2A) of section 88, as the case may be shall be substituted; (d) in clause (15), in sub-clause (iv), in item (fa), the words, figures and letters before the 1st day of April, 2005 shall be omitted; (e) in clause (15-A), in the proviso, for the words, figures and letters the 1st day of April, 2005 , the words, figures and letters the 1st day of October, 2005 shall be substituted.
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