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        F. Acts / Amendment Acts

        Section 47 - Amendment of Sections 31 and 34A

        Finance Act, 1972
        WEALTH-TAX

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        Wealth-tax rate adjustment: specific statutory provisions amended by substitution to increase the applicable rate under Finance Act. The Finance Act, 1972 effects a direct textual substitution in specified provisions of the Wealth-tax Act by replacing the previously stated percentage in the relevant sections, thereby altering the statutory wealth-tax rate expressed in those provisions.
                          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 rate adjustment: specific statutory provisions amended by substitution to increase the applicable rate under Finance Act.

                                The Finance Act, 1972 effects a direct textual substitution in specified provisions of the Wealth-tax Act by replacing the previously stated percentage in the relevant sections, thereby altering the statutory wealth-tax rate expressed in those provisions.


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