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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Limitation period reduction for wealth tax assessments: time limits shortened with transitional extension for 1999-2000 notices/orders.</h1> Amendment shortens the limitation period for wealth tax assessments from two years to one year, omits the Explanation, substitutes provisos with transitional provisions preserving assessment timelines for notices or orders served in the 1999-2000 window up to March 31, 2002, and updates cross references to the amended assessment provision identifier.

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