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of <h1>Finance Act, 1994: Wealth-tax Act Amendments Extend Term in Section 2 and Add New Tax Roles</h1> The Finance Act, 1994, amends section 2 of the Wealth-tax Act, 1957. In clause (ea), the term for certain provisions is extended from 'three years' to 'five years,' effective April 1, 1995. In clause (s), the roles of 'Additional Director of Income-tax,' 'Additional Commissioner of Income-tax,' 'Additional Commissioner of Income-tax (Appeals),' and 'Deputy Director' are added to the existing text, effective June 1, 1994.
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