# The Finance Act, 1992, Section 94: Amendment of section 21

- Act: The Finance Act, 1992 (Act 18 of 1992)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1992/section/94/

## Text

Amendment of section 21. 94. In section 21 of the Wealth-tax Act, after sub-section (5) and the Explanation thereunder, the following sub-section shall be inserted, with effect from the 1st day of April, 1993, namely:— "(6) Nothing contained in this section shall apply to and in relation to any assessment for the assessment year commencing on the 1st day of April, 1993 or any subsequent assessment year.". [Finance Act, 1992] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.