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of <h1>Technical Amendment Corrects Wealth-tax Act Section 11 Reference, Retroactively Applies Statutory Clarification to Taxation Provisions</h1> The amendment modifies section 11 of the Wealth-tax Act by replacing the reference from '(5)' to '(4)' in sub-section (2), clause (b). This change is retroactively applied from April 1, 1988, as part of the Direct Tax Laws (Amendment) Act, 1989, adjusting a technical reference in the taxation statute.
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