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1Chapter III substituted by Finance Ordinance, 1981 and shall be deemed to have been so substituted on July 1, 1979.
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2Clause (b) substituted by Finance Act, 1995.
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3Clauses (bb) & (bbb) inserted by Finance Act, 1995.
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5Substituted for "Wealth-tax Officers" by Finance Act, 1993.
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6Substituted for "Directors of Survey, Vigilance, Inspection and Audit" by Finance Act, 1995. Earlier this was substituted for "Directors of Inspection" by Finance Act, 1987.
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7Sub-scction (5) inserted by Finance Act,
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8Substituted for "Directors of Survey, Vigilance, Inspection and Audit" by Finance Act, 1995. Earlier this was substituted for "Directors of Inspection" by Finance Act, 1987.
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9 Substituted for "Assistant Commissioner" by Finance Act, 1993.
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10Substituted for "Semi-colon" by Finance Act, 1988.
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FROM [Provided that the Central Board . . . . . . . . . . . . . . . . . . Commissioner subordinate to him to another;]
¹¹Provisos inserted by Finance Act, 1988.
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12Substituted for "Wealth Tax Officer" by Finance Act, 1993.
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1AChapter IIIA inserted by Finance Act, 1992 w.e.f. assessment year 1992-93.
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2A Substituted by Finance Act 1997.
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3ASub-Section (1) substituted by Finance Act 1997
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4ASub-Section (2) substituted by Finance Act 1997
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5ASub-Section (2) is re-numbered as Sub-Section (3) by Finance Act 1997.
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6AWords, brackets and figure inserted by Finance Act, 1997.

These words omitted " and Sub-Section (2)" by No. F.22 (13)/98 -Legis. Dated 1^st July 1998.
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These words are omitted "and property tax" and "and any property given on rent" by No. F.22 (13)/98-Legis. Dated 1^st July, 1998.
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These words are omitted " and property tax" by No. F.22 (13)/98-Legis. Dated 1^st July, 1998.
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These words are omitted " property " by No. F.22 (13)/98-Legis. Dated 1^st July, 1998.
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These words substituted "without making any adjustment for any" by No. F.22 (13)/98-Legis. Dated 1^st July, 1998.
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These words are omitted "as reduced by the tax, if any, already collected and paid under section 13A" by No. F.22 (13)/98-Legis. Dated 1^st July, 1998.
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These words shall be omitted "as reduced by the tax, if any, already collected and paid under section 13A" by No. F.22 (13)/98-Legis. Dated 1^st July, 1998.
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