# The Finance Act, 1996, Section 58: Amendment of section 21 A

- Act: The Finance Act, 1996 (Act 33 of 1996)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1996/section/58/

## Text

Amendment of section 21 A. 58. In section 21A of the Wealth-tax Act, for the words "Where any property is held-', the words, brackets and figures "Notwithstanding anything contained in clause (i) of section 5, where any property is held" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1993. [Finance (No. 2) Act, 1996] © Copyright. Taxmann Publications Pvt. Ltd.

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