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of <h1>Finance Act 2007 Updates Wealth-tax Act: New Definitions for 'Additional Commissioner,' 'Additional Director,' and 'India' Introduced.</h1> Section 83 of the Finance Act, 2007, amends section 2 of the Wealth-tax Act, 1957. Clause (ca) is updated to include references to the 'Additional Commissioner' effective from June 1, 1994, and 'Additional Director' effective from October 1, 1996. Clause (ka) is replaced to define 'India' as encompassing its territory, territorial waters, seabed, subsoil, continental shelf, exclusive economic zone, other maritime zones as per the 1976 Act, and the air space above its territory and waters, effective from August 25, 1976.
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