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[Cites 0, Cited by 3] [Section 21(4)] [Section 21] [Entire Act]

Union of India - Subsection

Section 21(4)(b) in The Wealth-Tax Act, 1957

(b)at the rate of ][three per cent.] [ Substituted by Act 44 of 1980, Section 40, for " one and one-half per cent." (w.e.f. 1.4.1980).][, whichever course would be more beneficial to the revenue: [Substituted by Act 19 of 1970, Section 26, for sub-Section (4)(w.e.f. 1.4.1971). ]