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    <title>Amendment of section 2</title>
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    <description>The amendment inserts Explanation 2 into clause (ea) of section 2 of the Wealth-tax Act, declaring that &quot;jewellery&quot; does not include the Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999, effective from the first day of April, 2000, thereby excluding those bonds from the statutory definition of jewellery for wealth-tax purposes.</description>
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      <description>The amendment inserts Explanation 2 into clause (ea) of section 2 of the Wealth-tax Act, declaring that &quot;jewellery&quot; does not include the Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999, effective from the first day of April, 2000, thereby excluding those bonds from the statutory definition of jewellery for wealth-tax purposes.</description>
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