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        F. Acts / Amendment Acts

        Section 96 - Amendment of section 21AA

        Finance Act, 1992
        WEALTH-TAX

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        Amendment to Section 21AA removes maximum marginal rate wording and omits the Explanation, changing wealth tax charge terms. Amendment deletes the words and at the maximum marginal rate from subsection (1) and omits the Explanation, thereby altering the operative wording of the wealth-tax charging provision by removing the rate qualification and the accompanying explanatory clause.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Amendment to Section 21AA removes maximum marginal rate wording and omits the Explanation, changing wealth tax charge terms.

                                Amendment deletes the words and at the maximum marginal rate from subsection (1) and omits the Explanation, thereby altering the operative wording of the wealth-tax charging provision by removing the rate qualification and the accompanying explanatory clause.


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