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of <h1>Finance Act 1963 amends Wealth Tax Act 1957: Updates on defense deposit certificates in Section 5.</h1> The Finance Act of 1963 amends the Wealth Tax Act of 1957. In Section 5, subsection (1), clause (xv) is removed, and clause (xvi) is revised to include ten-year defense deposit certificates and twelve-year national defense certificates, with investment limits specified. Additionally, a proviso is added to subsection (3), stating that for assessments starting April 1, 1963, clause (b) will not apply to ten-year defense deposit certificates and twelve-year national defense certificates held on the relevant valuation date.
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