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        F. Acts / Amendment Acts

        Section 48 - Amendment of Section 32

        Finance Act, 1972
        WEALTH-TAX

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        Cross-reference expansion adds an additional provision to Section 32 of the wealth-tax framework. Amendment to the Wealth-tax Act revises Section 32's internal cross-reference by substituting the words 'sections 221 to 227' with 'sections 221 to 227, 228A', thereby expressly including the additional provision within Section 32's reference framework.
                          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.

                                Cross-reference expansion adds an additional provision to Section 32 of the wealth-tax framework.

                                Amendment to the Wealth-tax Act revises Section 32's internal cross-reference by substituting the words "sections 221 to 227" with "sections 221 to 227, 228A", thereby expressly including the additional provision within Section 32's reference framework.


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