Admissibility of materials now subject to sub section (2A) of section 22B, restricting materials in wealth-tax proceedings. The opening words of section 22D(5) are amended to read: 'Subject to the provisions of sub-section (2A) of section 22B, the materials brought on record', thereby making the materials referred to in section 22D(5) subject to the conditions and restrictions contained in sub-section (2A) of section 22B.