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Section 96 - Amendment of section 254. - Finance Act, 2016Extract Amendment of section 254. 96. In section 254 of the Income-tax Act, with effect from the 1st day of June, 2016,- (a) in sub-section (2), for the words four years from the date of the order , the words six months from the end of the month in which the order was passed shall be substituted; (b) in sub-section (2A), the words, brackets, figure and letter or sub-section (2A) shall be omitted.
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