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of <h1>Section 5 of Wealth-tax Act, 1957, amended to include 61% Gold Bonds, 1977, under sub-sections (1) and (2).</h1> Section 5 of the Wealth-tax Act, 1957, is amended by the Taxation Laws (Amendment) Act, 1962. A new clause, '(xvia) 61 per cent. Gold Bonds, 1977,' is inserted after clause (xvi) in sub-section (1). Additionally, in sub-section (2), the reference to 'clause (xvi)' is updated to include 'clause (xvia)' as well.
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