Urban land classification updated by distance-population criteria, altering wealth-tax asset definition and administrative filing rules. Clause 51 amends the Wealth-tax Act to classify land as urban based on aerial distances from municipal or cantonment limits tied to population brackets, with an explanation for 'population' and prospective application. Clauses 52 and 53 insert sections empowering the Board to make rules exempting specified classes from furnishing certain documents with the return (subject to production on demand) and to mandate electronic filing procedures, including form, manner, exemptible accompanying documents, and designated electronic transmission resources, with consequential additions to section 46 to enable those rules.