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    <title>Amendment of Schedule</title>
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    <description>Amendment revises the Wealth-tax schedule to prescribe a consolidated graduated rate structure for individuals and Hindu undivided families, establishes exemption floors below which no wealth-tax is payable for each taxpayer class, and caps wealth-tax liability by reference to a percentage of the excess over the applicable exemption floor; it also substitutes and renumbers schedule items and updates cross-references accordingly.</description>
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      <description>Amendment revises the Wealth-tax schedule to prescribe a consolidated graduated rate structure for individuals and Hindu undivided families, establishes exemption floors below which no wealth-tax is payable for each taxpayer class, and caps wealth-tax liability by reference to a percentage of the excess over the applicable exemption floor; it also substitutes and renumbers schedule items and updates cross-references accordingly.</description>
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