Levy of additional wealth-tax on immovable property situated in specified urban areas.

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....ional wealth-tax on immovable property situated in specified urban areas. 2. A question has been raised about the levy of additional wealth-tax on urban property situated outside India. For the period prior to 1st April, 1971 property situated outside India is obviously not to be taken into account as the scope of the applicability of the relevant provision is confined to the cities and towns in ....