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    <title>Amendment of section 18C</title>
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    <description>Amendment to section 18C of the Wealth-tax Act, effective 1 June 2002, inserts references to appeals under section 27A before the High Court into sub-section (1) and substitutes wording so that appeals are expressed &quot;in appeal before the High Court under section 27A or the Supreme Court under section 29&quot;; sub-section (4)(b) is similarly substituted to reflect the same appellate phrasing.</description>
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      <description>Amendment to section 18C of the Wealth-tax Act, effective 1 June 2002, inserts references to appeals under section 27A before the High Court into sub-section (1) and substitutes wording so that appeals are expressed &quot;in appeal before the High Court under section 27A or the Supreme Court under section 29&quot;; sub-section (4)(b) is similarly substituted to reflect the same appellate phrasing.</description>
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