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of <h1>Finance Act 1992 Removes Wealth Tax Act 1957 Schedule II, Affecting Tax on Industrial and Commercial Products</h1> The Finance Act of 1992, effective from April 1, 1993, omitted Schedule II of the Wealth Tax Act, 1957. Prior to its omission, Schedule II, introduced by the Finance Act of 1976, detailed a list of articles and things related to various industrial and commercial products. These included ferro alloys, steel, boilers, industrial machinery, agricultural machinery, chemicals, drugs, and cement products, among others. The list served as a reference under section 5(1)(xxxiv) for wealth tax considerations, categorizing items across sectors such as metals, machinery, chemicals, and construction materials.
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