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of <h1>Wealth-tax Act amended: Section 23A introduces sub-section 8A, requiring appeals to be decided within one year.</h1> Section 23A of the Wealth-tax Act is amended by the Finance Act, 1999, to include a new sub-section (8A). This provision mandates that the Commissioner (Appeals) should, where possible, hear and decide appeals within one year from the end of the financial year in which the appeal is filed under sub-section (1). This amendment aims to expedite the appeals process within the wealth-tax framework, effective from June 1, 1999.
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