Section 152 - Amendment of section 35K - Direct Tax Laws (Amendment) Act, 1987

152. Amendment of section 35K. In section 35K of the Wealth-tax Act,- (a) in sub-section (1), for the words an assessment year , the words, figures and letters the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year shall be substituted; (b) in sub-section (2), for the words, figures and letters any of the Wealth-tax authorities specified in sections 8, 9, 9A, 10, 10A and 11 , the words and brackets any Wealth-tax authority (not being an Inspector of Income-tax) shall be substituted.