Amendment of section 27

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Full Text of the Document

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....tion after the expiry of the period of ninety days referred to in sub-section (3), if it is satisfied that there was sufficient cause for not filing the same within that period.". - Clause 55 of the Bill seeks to amend section 27 of the Wealth tax Act relating to reference to High Court. The existing provision contained in sub-section (3) of the aforesaid section provides for a period of ninet....