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<h1>Finance Bill 2010 amends Wealth-tax Act, section 27A, allowing delayed appeals with sufficient cause from October 1998.</h1> Clause 56 of the Finance Bill, 2010, amends section 27A of the Wealth-tax Act. It introduces sub-section (1A), allowing the High Court to admit appeals beyond the 120-day limitation period if there is sufficient cause for the delay. This amendment applies retrospectively from October 1, 1998. The existing provision in sub-section (1) sets a 120-day limit from the receipt of the order for filing an appeal to the High Court. The amendment provides flexibility for delayed appeals under justified circumstances.