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    <title>Amendment of section 34A</title>
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    <description>The proviso to sub section (1) of section 34A substitutes the words &quot;net wealth&quot; for &quot;total income&quot;; sub section (4B) amends clause (a) to recast the triggering language for refunds as refunds becoming due under the Act and amends clause (c) to insert additional subordinate subsections as bases for orders relevant to refund treatment.</description>
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      <description>The proviso to sub section (1) of section 34A substitutes the words &quot;net wealth&quot; for &quot;total income&quot;; sub section (4B) amends clause (a) to recast the triggering language for refunds as refunds becoming due under the Act and amends clause (c) to insert additional subordinate subsections as bases for orders relevant to refund treatment.</description>
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