Exemption for agricultural plantation land and approved long term finance deposits clarified under wealth tax provisions. Amendment to section 5 revises exclusions from net wealth by (i) specifying agricultural land comprised in any tea, coffee, rubber or cardamom plantation as the operative plantation category and (ii) substituting the deposit exclusion to cover deposits with financial corporations or public companies engaged in long term industrial or housing finance, conditional on Central Government approval under the corresponding income tax provision.