Section 74 - Amendment of section 31 - Finance Act, 2000

74. Amendment of section 31 In section 31 of the Wealth-tax Act, with effect from the 1st day of June, 2000,- (a) in sub-section (2), in the first proviso, after the words and figures where as a result of an order under section 23, the words, figures and letter or section 23A, shall be inserted; (b) in sub-section (6), after the words and figures an appeal under section 23 , the words, figures and letter or section 23A shall be inserted.