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<h1>Finance Act 1988 amends Wealth-tax Act Section 25, clarifies Assessing Officer orders, defines 'record,' extends Commissioner powers.</h1> In the Finance Act of 1988, section 25 of the Wealth-tax Act is amended, specifically sub-section (2). The revised Explanation clarifies that an order by the Assessing Officer includes those made by the Deputy Commissioner executing similar powers. It also defines 'record' as all documents related to any proceeding under the Act available during the Commissioner's examination. Additionally, if an Assessing Officer's order has been appealed, the Commissioner's powers extend to issues not addressed in the appeal. This amendment is effective from June 1, 1988.