Amendment to section 35K narrows temporal wording, substituting a general 'an assessment year' reference for prior specific language. Amendment to the Wealth-tax Act replaces the specific temporal reference in section 35K with the broader phrase 'an assessment year', removing a prior fixed-start assessment-year specification and declaring the substitution to have effect from the start of the assessment year beginning on the first day of April, 1989.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 35K narrows temporal wording, substituting a general "an assessment year" reference for prior specific language.
Amendment to the Wealth-tax Act replaces the specific temporal reference in section 35K with the broader phrase "an assessment year", removing a prior fixed-start assessment-year specification and declaring the substitution to have effect from the start of the assessment year beginning on the first day of April, 1989.
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