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CHAPTER IV
1Sub-section (1) substituted by Finance Act, 1994.
RETURN
2
Words and comma inserted by Finance Act, 1995. Earlier the amendment was made by Wealth-tax (Amendment) Ordinance, 1994 dated Jury 13, 1994 and Wealth-tax (Amendment) Ordinance, 1995 dated March 12, 1995.
Words and commas "or an association of persons or a body of individuals, whether incorporated or not," inserted by Finance Act, 1997.
4
Substituted for comma by Finance Act, 1996.
5
Clause (c) inserted by Finance Act, 1996.
6
Substituted for comma by Finance Supplementary (Amendment)Act 1997.
7
Clause (d) inserted by Finance Supplementary (Amendment)Act 1997.
8
Words inserted by Finance Act 1997.
9
Existing explanation shall be numbered as Explanation 1 by Finance Act 1997.
10
Substituted for "(vii), (xi) and (xii) of sub-section (1) of section 5" by Finance Act, 1996.
11
Sub-section (IA) inserted by Finance Act, 1994.
12
Substituted for "31st day of August" by Finance Act, 1995.
13
Explanation (2) inserted by Finance Act 1997.
14
Sub-section (2) inserted by Finance Supplementary (Amendment) Act 1997.
15
Substituted for "Wealth-tax Officer" by Finance Act, 1993.
16
Section 14A substituted by Finance Ordinance, 1981. Earlier it was inserted by Finance Ordinance, 1970.
17
Substituted for "full stop" by Finance Act, 1992.
18
Proviso inserted by Finance Act, 1992 w.e.f. assessment year 1992-93.
19
Substituted for "Wealth-tax Officer" by Finance Act, 1993.
20
Substituted for "full stop" by Wealth Tax (Amendment) Act, 1994 dated February 14, 1994.
21
proviso inserted by Wealth Tax (Amendment) Act, 1994 dated February 14, 1994.
22
Explanation inserted by Finance Act 1996.
23
Section 14B inserted by Finance Act, 1996.
24
Section 14C inserted by Finance Act, 1997.
25
Section 14D inserted by Finance Supplementary (Amendment) Act, 1997, dated 16-04-97.
26
Section 15A inserted by Finance Act, 1961.
27
Substituted for "Wealth-tax Officer" by Finance Act, 1993.
28
Section 16 substituted by Finance Ordinance, 1981.
29
Explanation inserted by Wealth Tax (Amendment) Act, 1994.
30
Substituted for "Wealth-tax Officer" by Finance Act, 1993.
31
Section "17" renumbered as sub-section (1) by Finance Ordinance, 1981.
32
Substituted for "comma" by Wealth Tax (Amendment) Act, 1994 dated February 14, 1994.
33
Clause (c) inserted by Wealth Tax (Amendment) Act, 1994 dated February 14, 1994.
34
Words etc. inserted by Wealth Tax (Amendment) Act, 1994 dated February 14, 1994.
35
Substituted for "eight years" by Finance Act, 1995.
36
Substituted for "full stop" by Finance Ordinance, 1982.
37
Proviso inserted by Finance Ordinance, 1982.
38
Substituted for "Wealth-tax Officer" by Finance Act, 1993.
39
Substituted for "Assistant Commissioner" by Finance Act, 1993.
40
Sub-section (2) inserted by Finance Ordinance, 1981.
41
Inserted by Finance Act, 1992 w.e.f. assessment year 1992-93.
42
Section 17A inserted by Finance Ordinance, 1981.
43
Substituted for "four years" by Finance Act, 1995.
44
Words inserted by Finance Act, 1992 w.e.f. assessment year 1992-93.
45
Words "or reference" omitted by Finance Act, 1997, dated 01-07-97.
46
Section 17B inserted by Finance Act 1992 w.e.f. assessment year 1992-93.
47
Substituted for "Assistant Commissioner" by Finance Act, 1993.
48
Substituted for "Wealth-tax officer's" by Finance Act, 1993.
49
Comma and figure inserted by Finance Act, 1997.
50
Commas, words and figure omitted by Finance Act, 1997.
51
Words "or reference" omitted by Finance Act, 1997
FROM [Appellate Additional Commissioner]
52Words etc. inserted by Finance Act, 1974. Earlier these were omitted by Finance Ordinance, 1971.
53
Substituted for "Assistant Commissioner" by Finance Act, 1993.
54
Substituted by Finance Act, 1994. Earlier sub-clause (i) were substituted by Finance Ordinance, 1980 and Finance Ordinance, 1972.
55
Clauses (ii) & (iii) were substituted for clauses (i) and (ii) by Finance Ordinance, 1980.
56
Substituted for "equal to four times" by Finance Act, 1996. Earlier the words "equal to four times" were substituted for "not exceeding two and a half times but in no case less than" by Finance Act, 1994.
57
Sub-section (1A) inserted by Finance Ordinance, 1970.
58
Substituted for "Wealth-tax Officer" by Finance Act, 1993.
59
Words etc. inserted by Finance Ordinance, 1970.
60
Substituted for "Assistant Commissioner" by Finance Act, 1993.|
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