Exemption expansion: deposits with housing and urban development authorities covered, citizenship inclusion added and filing period extended. Amendment to section 5 of the Wealth-tax Act inserts an exemption for deposits with authorities constituted for housing or for planning, development or improvement of cities, towns and villages; expressly includes citizens of India within a personal-class clause (with a deeming retrospective effect); adds the new clause reference into related sub sections; and substitutes a shorter days period with a longer days period in the Explanation to subsection (3), thereby extending the prescribed time-frame.