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    <title>Amendment of Section 45</title>
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    <description>Amendment revises Section 45 to state that no tax shall be levied under this Act in respect of the net wealth of specified persons, and inserts (deemed always to have been inserted) a clause exempting any co-operative society from wealth-tax liability on its net wealth.</description>
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      <description>Amendment revises Section 45 to state that no tax shall be levied under this Act in respect of the net wealth of specified persons, and inserts (deemed always to have been inserted) a clause exempting any co-operative society from wealth-tax liability on its net wealth.</description>
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