Section 95 - Amendment of section 24 - Taxation Laws (Amendment) Act, 1975

95. Amendment of section 24. In section 24 of the Wealth-tax Act, for sub-section (1), the following sub-section shall be substituted, namely: (1) An assessee objecting to an order passed by the Appellate Assistant Commissioner under section 18 or section 18A or section 23 or sub-section (2) of section 37, of to an order passed by the Inspecting Assistant Commissioner under section 18A, may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him. .