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    <title>Amendment of section 21A</title>
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    <description>The amendment substitutes the initial words of section 21A of the Wealth tax Act to read: &quot;Notwithstanding anything contained in clause (i) of section 5, where any property is held,&quot; thereby expressly overriding clause (i) of section 5 in the circumstances governed by section 21A; the substitution is deemed effective from 1 April 1993.</description>
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    <pubDate>Wed, 12 Feb 2025 18:04:15 +0530</pubDate>
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      <description>The amendment substitutes the initial words of section 21A of the Wealth tax Act to read: &quot;Notwithstanding anything contained in clause (i) of section 5, where any property is held,&quot; thereby expressly overriding clause (i) of section 5 in the circumstances governed by section 21A; the substitution is deemed effective from 1 April 1993.</description>
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