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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 18B of Wealth-tax Act: Changes in Commissioner References Effective June 1, 1993.</h1> Section 18B of the Wealth-tax Act is amended effective June 1, 1993. In sub-section (1), references to 'Chief Commissioner' are removed. In sub-section (2), the phrase 'the Chief Commissioner or Commissioner, except with the previous approval of the Board' is replaced with 'the Commissioner except with the previous approval of the Chief Commissioner or Director General, as the case may be.' Additionally, in sub-section (4), the term 'Chief Commissioner' is omitted.
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