Section Text
27 of 1957) (hereinafter referred to as the Wealth Tax Act), in sub-section (1),-
(a) in
Explanation 2, in clause (A), after the words and brackets "Commissioner (Appeals)", the words "or the Commissioner" shall be inserted with effect from the 1st day of June, 2002;
(b) in
Explanation 3, the words "who has not previously been assessed under this Act," shall be omitted with effect from the 1st day of April, 2003.