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<h1>Section 13 of Wealth Tax Act on officer directives removed by 1987 amendment, effective April 1, 1988.</h1> Section 13 of the Wealth Tax Act, 1957, originally mandated that all officers and employees involved in executing the Act must adhere to the orders, instructions, and directions of the Board. However, these directives were not to interfere with the discretionary functions of the Appellate Assistant Commissioner or the Commissioner (Appeals) during their appellate duties. Additionally, Wealth-tax Officers were required to follow guidance issued by the Director of Inspection, Commissioner, or Inspecting Assistant Commissioner within their jurisdiction. This section was omitted by the Direct Tax Laws (Amendment) Act, 1987, effective from April 1, 1988.