Wealth-tax exemption increase enables refunds for taxpayers who self-assessed between the former and new exemption limits. Increase in the wealth-tax exemption limit by the Finance (No.2) Act, 1980 applies to the current assessment year, so taxpayers whose net wealth falls between the former and raised thresholds may be entitled to refunds of tax paid on self-assessment. The tax administration is directed to process requests promptly: assessments in such cases should be taken up without delay and refunds issued if due, and this guidance must be notified to all responsible officers.