Finance (No.2) Act, 1991 Section 82 - Bare Act |
| State | Central Government |
| Year | 1991 |
| Section Title | Amendment of Section 37a |
In section 37A of the Wealth-tax Act, in sub-section (6A), for the words "Chief Commissioner or Commissioner", wherever they occur, the words "Director or, as the case may be, Commissioner" shall be substituted with effect from the 1st day of October. 1991.