# The Finance Act, 1999, Section 91: Amendment of section 2

- Act: The Finance Act, 1999
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1999/section/91/

## Text

Wealth-tax Amendment of section 2. 91. In section 2 of the Wealth-tax Act, 1957 (27 of 1957) (hereinafter re­ferred to as the Wealth-tax Act), in clause (ea), the Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted with effect from the 1st day of April, 2000, namely :— ‘Explanation 2.—For the removal of doubts, it is hereby declared that "jewellery" does not include the Gold Deposit Bonds issued under the Gold Deposit Scheme, 1999 notified by the Central Government.’. © Copyright. Taxmann Publications Pvt. Ltd.

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