Cross reference amendment to Wealth tax law: section 27 now expressly includes clause (e) of section 35(1). The Wealth tax Act amendment inserts the words, brackets, letter and figures 'or clause (e) of sub section (1) of section 35' immediately after the reference to 'section 26' in sub section (1) of section 27, thereby adding an explicit cross reference to clause (e) of sub section (1) of section 35 within section 27(1).