Rules of procedure inclusion expands statutory provision to incorporate Settlement Commission procedures, aligning procedural framework under wealth tax law. Amendment adds a statutory reference in section 46(4) of the Wealth-tax Act to incorporate the rules of procedure framed by the Settlement Commission under sub-section (7) of section 22F, placing those procedural rules on the same footing as other rules made under the Act.
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Rules of procedure inclusion expands statutory provision to incorporate Settlement Commission procedures, aligning procedural framework under wealth tax law.
Amendment adds a statutory reference in section 46(4) of the Wealth-tax Act to incorporate the rules of procedure framed by the Settlement Commission under sub-section (7) of section 22F, placing those procedural rules on the same footing as other rules made under the Act.
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