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of <h1>New Amendment to Wealth-tax Act Allows Authorities to Modify Intimations and Adjust Refunds Under Section 35</h1> The Direct Tax Laws (Amendment) Act, 1987 modifies section 35 of the Wealth-tax Act, 1957 by renumbering the existing clause (aa) in sub-section (1) as clause (aaa). It inserts a new clause (aa) which grants wealth-tax authorities the power to amend any intimation previously sent under section 16(1), and to enhance or reduce refund amounts granted under that sub-section.
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