(b)in section 127 of the Income-tax Act, in the Explanation below sub¬section ][(4)] [ Substituted by Act 3 of 1989, Section 63, for " (5)" (w.e.f. 1.4.1988).][, references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Wealth-tax Act.] [Substituted by Act 4 of 1988, Section 131, for Section 11 (w.e.f. 1.4.1988). ]