Wealth-tax exemption under section 5(1)(xxa): companies must apply to the assessing authority for a certificate to claim share-issue relief. Companies seeking exemption under section 5(1)(xxa) must apply to the assessing authority on the prescribed form (annexure 'X'); the Income-tax/Wealth-tax Officer will issue the certificate in the prescribed form (annexure 'Y'). The circular recalls earlier guidance and directs dissemination to officers.