Amendment of section 34A

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.... 34A of the Wealth-tax Act, for sub-section (2), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1989, namely :- "(....

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....or is likely to be issued, under sub-section (2) of section 16 in respect of the said return; or (ii) the order is the subject-matter of an appeal or further proceeding; or (iii) any other proceed....