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Amendment of section 2
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.... of 1957) (hereinafter referred to as the Wealth-tax Act), in section 2, in sub-clause (2) of clause (e), for the words "Provided that", the following shall be substituted with effect from the 1st day....
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....rdamom plantation; (b) any building owned or occupied by a cultivator of, or receiver of rent or revenue out of, agricultural land other than land comprised in any tea, coffee, rubber or card....