Wealth-tax deductibility barred: payments are not deductible against business or other income for specified assessment years. Payments of wealth-tax are not deductible in computing the total income of any assessee chargeable under the heads Profits and gains of business, profession or vocation or Income from other sources for the assessment year commencing on the first day of April, 1957 and for subsequent assessment years; 'wealth-tax' bears the meaning given in the Explanation to sub-clause (iia) of clause (a) of section 40 of the principal Act.