Amendment of Section 31
In section 31 of the Wealth-tax Act, with effect from the 1st day of June, 2000,-
(a) in sub-section (2), in the first proviso, after the words and figures "where as a result of an order under section 23," the words, figures and letter "or section 23A," shall be inserted;
(b) in sub-section (6), after the words and figures "an appeal under section 23", the words, figures and letter "or section 23A" shall be inserted.