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        F. Acts / Amendment Acts

        Section 31 - Amendment of section 41

        Finance Act, 1981
        WEALTH-TAX

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        Service of notices on former members permitted after dissolution of specified associations, enabling notices on any immediate pre-dissolution member. The amendment permits service of notices under the Wealth-tax Act relating to an association of persons referred to in section 21AA after dissolution: such notices may be served on any person who was a member of the association immediately before its dissolution.
                          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.

                              Service of notices on former members permitted after dissolution of specified associations, enabling notices on any immediate pre-dissolution member.

                              The amendment permits service of notices under the Wealth-tax Act relating to an association of persons referred to in section 21AA after dissolution: such notices may be served on any person who was a member of the association immediately before its dissolution.


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