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    <title>Amendment of section 17B</title>
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    <description>Amendment substitutes the words prescribing one and one-fourth per cent. with the words prescribing one per cent. in section 17B of the Wealth-tax Act, 1957, specifically replacing the rate language in sub sections (1) and (3) to alter the statutory prescribed rate used for the levy under those sub sections.</description>
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      <title>Amendment of section 17B</title>
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      <description>Amendment substitutes the words prescribing one and one-fourth per cent. with the words prescribing one per cent. in section 17B of the Wealth-tax Act, 1957, specifically replacing the rate language in sub sections (1) and (3) to alter the statutory prescribed rate used for the levy under those sub sections.</description>
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