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Clarification in respect of section 5(1)(xxa) of the Wealth-tax Act, 1957, in view of the omission of Ninth Schedule to the Income-tax Act, 1961
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....of the Wealth-tax Act, 1957, provides for exemption from wealth-tax in respect of value of equity shares in any company of the type referred to in clause (d) of section 45 which is established with the main object of carrying on the business of manufacture or production of any one or more of the articles or things specified in the list in the Ninth Schedule to the Income-tax Act, where such shares....