(2)Notwithstanding anything contained in any other provision of this Act, a return of net wealth which shows the net wealth below the maximum amount which is not chargeable to tax shall be deemed never to have been furnished:Provided that this sub-section shall not apply to a return furnished in response to a notice under section 17.][* * *] [ Sub-Section (3) omitted by Act 4 of 1988, Section 133 (w.e.f. 1.4.1989).]
