INTRODUCTION


Wealth Tax Settlement Commission, Noti. No. S. 0. 459 (B), dated July 5, 1976, published in Gazette of India, Extra., Part II, Section 3(ii), dated 5th July, 1976, pp. 1472-73. In exercise of the powers conferred by sub-section (5) of Section 22F of the Wealth-tax Act, 1957 (27 of 1957), the Wealth-tax Settlement Commission hereby makes the following rules, namely:-

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