Wealth-tax exemption for disabled minor children expanded; amendment excludes such children referenced under income tax disability rules from the charge.

Amendment adds an explicit exclusion in section 4(1)(a)(ii) of the Wealth-tax Act by inserting the words "a minor child suffering from any disability of the nature specified in section 80U of the Income-tax Act or" after "not being", thereby creating a statutory exemption for such disabled minor children.

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