Amendment of section 31

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.... Wealth-tax Act, with affect from the 1st day of October, 1984,- (a) in sub-section (2), for the words "twelve per cent.", the words ''fifteen per cent." shall be substituted; (b) after su....

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....(ii) default in the payment of the amount on which interest was payable under the said sub-section was due to circumstances beyond the control of the assessee; and (iii) the assessee has co-operated....