Notwithstanding provision: Amendment makes section 21A operate notwithstanding clause (i) of section 5, effective April first.

The amendment substitutes the initial words of section 21A of the Wealth tax Act to read: "Notwithstanding anything contained in clause (i) of section 5, where any property is held," thereby expressly overriding clause (i) of section 5 in the circumstances governed by section 21A; the substitution is deemed effective from 1 April 1993.

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