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Explanation to clauses (xxxi) & (xxxii) of sub-section (i) of section 5 of the Wealth Tax Act.
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....mber 24, 1977 Section(s) Referred: 5(1) Statute: Wealth Tax Act, 1957 The Board have in consultation with the Ministry of Law, examined the question as to whether (i) tanneries,(ii) rice mills, (ii....