Amendment to Wealth-tax Act removes subsection (5) of section 22D, changing the statute's textual composition. The Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986 effects the omission of sub-section (5) of section 22D of the Wealth-tax Act, 1957, deleting that sub-section from the statutory text without indicating any replacement or additional modifications.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Wealth-tax Act removes subsection (5) of section 22D, changing the statute's textual composition.
The Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986 effects the omission of sub-section (5) of section 22D of the Wealth-tax Act, 1957, deleting that sub-section from the statutory text without indicating any replacement or additional modifications.
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