Amendment of section 31

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....ection 31 of the 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 subs....

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....d cause genuine hardship to the assessee; (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....