# The Finance Act, 1989, Section 28: Amendment of Section 17A

- Act: The Finance Act, 1989 (Act 13 of 1989)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1989/section/28/

## Text

Amendment of Section 17A. 28. In section 17A of the Wealth-tax Act [as amended by section 140 of the Direct Tax Laws (Amendment) Act, 1987 (4 of. 1988)], in sub-section (1), for the proviso, the following proviso shall be substituted, namely:— "Provided that,— (a) where the net wealth was first assessable in the assessment year commencing on the 1st day of April, 1987, or any earlier assessment year, such assessment may be made on or before the 31st day of March, 1991; (b) where the net wealth was first assessable in the assessment year commencing on the 1st day of April, 1988, such assessment may be made on or before the 31st day of March, 1992.". [Finance Act, 1989] © Copyright. Taxmann Publications Pvt. Ltd.

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