Non-application of section 21: amendment excludes that provision from specified assessment years, effective from the stated assessment year.

An amendment inserts a new subsection into the Wealth-tax Act providing that section 21 shall not apply to assessments beginning with the assessment year commencing on the first day of April, 1993, and any subsequent assessment year, thereby establishing a non-application rule for section 21 effective from that assessment year onward.

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