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of <h1>Section 22A of Wealth-tax Act redefined: 'case' includes pending proceedings for assessment or re-assessment as of October 1, 1984.</h1> Section 22A of the Wealth-tax Act, 1957, is amended under the Taxation Laws (Amendment) Act, 1984, effective from October 1, 1984. The amendment replaces clause (a) to define 'case' as any proceeding related to the assessment or re-assessment of an individual for any year, including appeals or revisions, that is pending before a wealth-tax authority when an application under section 22C(1) is filed.
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