Wealth-tax amendment clarifies that a clause reference must be read in its form before the 1992 amendment. The amendment directs that in subsection (2) of section 35, immediately after the reference to clause (m) of section 2, the words ', as it existed immediately before its amendment by the Finance Act, 1992,' shall be inserted, and that insertion is effective from the first day of April following the 1992 Finance Act amendment.