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    <title>Amendment of section 45.</title>
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    <description>An amendment inserts a new clause into section 45 of the Wealth-tax Act to include the Reserve Bank of India as a specified entity and declares that the insertion is deemed to have been effective from the 1st day of April, 1957, thereby retrospectively including the central bank within the enumerated category governed by that section.</description>
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      <description>An amendment inserts a new clause into section 45 of the Wealth-tax Act to include the Reserve Bank of India as a specified entity and declares that the insertion is deemed to have been effective from the 1st day of April, 1957, thereby retrospectively including the central bank within the enumerated category governed by that section.</description>
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