# The Finance Act, 1991, Section 76: Amendment of section 18B

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/76/

## Text

Amendment of section 18B. 76. In section 18B of the Wealth-tax Act, in sub-section (3), the following proviso shall be inserted at the end, namely:— "Provided that where an order has been made in favour of any person under subjection (1) on or before the 24th day of July, 1991, such person shall be entitled to further relief only once in relation to other assessment year or years if he makes an application to the wealth-tax authority referred to in sub-section (4) at any time before the 1st day of April, 1992.". [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

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