Wealth-tax amendment creates a temporary exemption for specified equity shares and revises net-wealth slabs and property levy. The Finance Act inserts a five-year exemption excluding specified initial-issue equity shares from net wealth and replaces Part I of the Schedule to revise net-wealth tax slabs for individuals and Hindu undivided families. It adds an additional tax on certain non-business immovable property determined by value brackets under Paragraph B, which sets rules for aggregating asset values and treating areas in Categories A-D based on population bands. The Schedule also supplies a definition of business premises for the property-based additional tax.