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    <title>Amendment of section 38</title>
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    <description>Section 38 is amended to apply &quot;for the purposes of this Act&quot; rather than only to determining a person&#039;s wealth-tax; to replace references to &quot;the Wealth-tax Officer&quot; with &quot;any wealth-tax authority&quot; and &quot;such wealth-tax authority&quot;; and to insert &quot;(including a banking company)&quot; after &quot;from any individual, company&quot;, thereby broadening applicability and explicitly including banking companies.</description>
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    <pubDate>Tue, 15 Apr 2025 11:07:19 +0530</pubDate>
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      <title>Amendment of section 38</title>
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      <description>Section 38 is amended to apply &quot;for the purposes of this Act&quot; rather than only to determining a person&#039;s wealth-tax; to replace references to &quot;the Wealth-tax Officer&quot; with &quot;any wealth-tax authority&quot; and &quot;such wealth-tax authority&quot;; and to insert &quot;(including a banking company)&quot; after &quot;from any individual, company&quot;, thereby broadening applicability and explicitly including banking companies.</description>
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      <pubDate>Tue, 15 Apr 2025 11:07:19 +0530</pubDate>
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