Assessment time-limits for wealth-tax: amended proviso fixes final cut-off dates for specified first assessable years. The amendment to section 17A substitutes the proviso to prescribe final assessment deadlines: where net wealth was first assessable in the assessment year commencing 1 April 1987 or earlier, assessment may be made on or before 31 March 1991; where first assessable in the assessment year commencing 1 April 1988, assessment may be made on or before 31 March 1992.