Amendment of section 4

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Full Text of the Document

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....e following shall be substituted, namely :- "In computing the net wealth- (a) of an individual, there shall be included, as belonging to that individual, the value of assets which on the valuation date are held-"; (ii) for clause (b), the following clause shall be substituted, namely :- "(b) of an assessee who is a partner in a firm or a member of an association of persons (not being a co-....