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of <h1>Finance Act 1992 Amends Section 21A of Wealth-tax Act: Key Phrase Replacements and Omissions Effective April 1993.</h1> Section 21A of the Wealth-tax Act was amended by the Finance Act, 1992, effective April 1, 1993. The amendment involves replacing specific phrases and omitting certain words and provisos. The phrase 'Notwithstanding anything contained in clause (i) of sub-section (1) of section 5, where any property is held' is replaced with 'Where any property is held.' The words regarding asset exclusion and maximum marginal rate are removed, along with the second proviso. In the third proviso, wording adjustments are made, and clause (aa) in the Explanation is omitted.
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