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of <h1>Mutual Fund Units Now Taxable Under Wealth-tax Act: Section 5 Amendment Expands Tax Liability for Specified Investments</h1> The amendment modifies Section 5 of the Wealth-tax Act, effective April 1, 1988. It adds a new clause (xxiva) to subsection (1), specifically including units of a Mutual Fund specified under clause (23D) of the Income-tax Act. Correspondingly, subsection (1A) is updated to reference the new clause, expanding the scope of taxable wealth-related provisions.
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