Retrospective exemption of agricultural land from wealth tax allows revised refund claims despite expired filing periods. The amendment excludes land classified as agricultural and used for agriculture from wealth-tax with retrospective effect from 1 April 1993, entitling assessees who paid wealth-tax earlier to refunds with prescribed interest. The Board authorizes Commissioners to admit revision applications beyond statutory time-limits, decide them on merits within one year from the end of the financial year of receipt, seek AO reports and information, and requires claims to be filed within one year from the date of the order.