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        F. Acts / Amendment Acts

        Section 81 - Amendment of Act 27 of 1957

        Finance Act, 2015
        Wealth-tax

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        Wealth-tax amendment narrows applicability period for section 3(2), altering its temporal scope and filing consequences. Amendment narrows the temporal application of the Wealth-tax Act, 1957 by inserting a limiting phrase into sub-section (2) of section 3 so that the reference to 'from the 1st day of April, 1993' is expressly confined to periods 'but before the 1st day of April, 2016,' with effect from the 1st day of April, 2016.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Wealth-tax amendment narrows applicability period for section 3(2), altering its temporal scope and filing consequences.

                                Amendment narrows the temporal application of the Wealth-tax Act, 1957 by inserting a limiting phrase into sub-section (2) of section 3 so that the reference to "from the 1st day of April, 1993" is expressly confined to periods "but before the 1st day of April, 2016," with effect from the 1st day of April, 2016.


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