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<h1>Finance Bill 2010 Amends Wealth-tax Act: Redefines 'Case' in Section 22A, Effective June 1, 2010</h1> Clause 53 of the Finance Bill, 2010, proposes amendments to section 22A of the Wealth-tax Act, 1957. The amendments involve omitting clause (iii) of the proviso in clause (b) and revising the Explanation. The changes redefine 'case' to include assessment or reassessment proceedings initiated due to a search under section 37A or requisition under section 37B. The amendment specifies that such proceedings commence with the notice issuance and conclude upon assessment completion. These modifications are effective from June 1, 2010, aiming to clarify the initiation and conclusion dates of assessment proceedings under these circumstances.