Time limit for wealth-tax assessments revised, extending assessment and reassessment periods under amended statutory provisions. Amendments revise the time limits for completion of wealth-tax assessments and reassessments by substituting bounded commencement windows in the provisos of section 17A sub-sections (1), (2) and (3), thereby changing which assessment years the earlier provisos cover and increasing the applicable limitation periods by three months, with effect from 1st July, 2012.