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of <h1>Time Limits Slashed: Wealth-tax Act Section 17A Amended to Streamline Assessment Procedures and Compliance Timelines</h1> The amendment modifies section 17A of the Wealth-tax Act, 1957, primarily addressing time limitations for assessment and reassessment. It reduces the time frame for making assessment orders to two years from the end of the assessment year. Special provisions are included for assessments related to financial years 1985-1986, allowing assessments to be completed by March 31, 1990. The amendment also adjusts time limits for orders setting aside or cancelling assessments, providing flexibility for specific assessment years.
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