Section 23 - Special provision as to effect of section 18(1) (i) of Wealth- tax Act, as it stood during certain period - Direct Taxes (Amendment) Act, 1974

23. Special provision as to effect of section 18(1) (i) of Wealth- tax Act, as it stood during certain period. Clause (i) of sub-section (1) of section 18 of the Wealth-tax Act, as it stood during the period commencing on the 1st day of April, 1965 and ending with the 31st day of March, 1969, shall have rand be deemed always to have effect as if the words the tax occurring therein, at both the places, mean the wealth-tax chargeable under the provisions of that Act.