Wealth-tax amendment narrows exemption scope for specified agricultural assets and related buildings for later assessment years. The amendment substitutes provisos and inserts a new proviso effective for assessment years from 1 April 1983 that replaces item (i) of the sub-clause with a three-part specification: (a) agricultural land and growing crops (including fruits on trees), grass or standing trees on such land; (b) one building or one group of buildings owned or occupied by a cultivator or receiver of rent or revenue from the land, located on or in the immediate vicinity of the land and required as a store-house or for keeping livestock; and (c) animals.