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    <title>Amendment of section 45</title>
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    <description>The Direct Tax Laws (Amendment) Act, 1987 inserts clause (j) into section 45 of the Wealth tax Act to specify that a Mutual Fund specified under clause (23D) of section 10 of the Income tax Act is brought within the scope of that provision, thereby expanding the statutory charge to include such mutual funds.</description>
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      <description>The Direct Tax Laws (Amendment) Act, 1987 inserts clause (j) into section 45 of the Wealth tax Act to specify that a Mutual Fund specified under clause (23D) of section 10 of the Income tax Act is brought within the scope of that provision, thereby expanding the statutory charge to include such mutual funds.</description>
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