Wealth-tax amendment expands specified asset entries, adding more item codes to section 10(2)(a) list for coverage. Amendment to the Wealth-tax Act revises the cross-references in section 10(2)(a) by substituting the previously listed figures with an expanded sequence of item references. The operative change replaces the earlier enumeration '16, 17' with the broader set '14, 15, 16, 17, 17B,' thereby altering which listed entries are captured by clause (a) of sub section (2).
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Wealth-tax amendment expands specified asset entries, adding more item codes to section 10(2)(a) list for coverage.
Amendment to the Wealth-tax Act revises the cross-references in section 10(2)(a) by substituting the previously listed figures with an expanded sequence of item references. The operative change replaces the earlier enumeration "16, 17" with the broader set "14, 15, 16, 17, 17B," thereby altering which listed entries are captured by clause (a) of sub section (2).
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