Section 103 - Amendment of section 42A - Taxation Laws (Amendment) Act, 1975

103. Amendment of section 42A. In section 42A of the Wealth-tax Act, (i) in sub-section (1), after the word proceedings , the words or prosecutions shall be inserted; (ii) for sub-section (2), the following sub-section shall be substituted, namely: (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Appellate Assistant Commissioner has expired without an appeal having been presented or the appeal, if presented, has been disposed of. .