(iii)such assets are held by the trustees on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on a business or profession exclusively for the benefit of persons employed in such business or profession, wealth-tax shall be charged at the rates specified in Part I of ] [Substituted by Act 19 of 1970, Section 26, for sub-Section (4)(w.e.f. 1.4.1971). ][Schedule I ] [Substituted by Act 66 of 1976, Section 27, for " the Schedule" (w.e.f. 1.4.1977). ][* * *] [ Omitted by Act 32 of 1971, Section 34 (w.e.f. 1.4.1972).]