Section 20 in The Taxation Laws (Amendment) Act, 2003
20. Amendment of section 31.-
In section 31 of the Wealth- tax Act, in sub- section (2),-(a) for the words" one and one- fourth per cent.", the words" one per cent." shall be substituted;(b)in the second proviso, for the words" one and one- fourth per cent.", the words" one per cent." shall be substituted.
