https://www.taxtmi.com/circulars?id=53515 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. en-us Thu, 11 Jun 2015 00:00:00 +0530 Fri, 12 Jun 2015 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53515 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. Circulars Income Tax Thu, 11 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53515