REGISTERED No. D. 221
The Gazette of Endia
सत्यमेव जयते
EXTRAORDINARY
PART II - Section 3 - Sub - section ( i )
PUBLISHED BY AUTHORITY
No. 4]
NEW DELHI, WEDNESDAY , JANUARY 1 , 1964/ PAUSA 11 , 1885
MINISTRY OF FINANCE
(Department of Revenue )
NOTIFICATION
WEALTH - TAX
New Delhi , the 1st January 1964
G.S.R. 38. In exercise of the powers conferred by clause ( xiv ) of sub - section (1) of section 5 read with section 46 of the Wealth - tax Act , 1957 ( 27 of 1957 ) , the Central Government hereby makes the following rules further to amend the Wealth - tax ( Exemption of Heirloom Jewellery of Rulers ) Rules , 1958 , namely:
1. These rules may be called the Wealth - tax ( Exemption of Heirloom Jewellery of Rulers ) Amendment Rules , 1964 .
2. In the Wealth- tax ( Exemption of Heirloom Jewellery of Rulers ) Rules , 1958 [except clause ( b ) of paragraph 2 of the Form ofof Application annexed to the said rules ) , for the words "Central Board of Revenue " , wherever thethey occur , the words "Central Board of Direct Taxes " shall be substituted .
3. In the Form of Application annexed to the said rules-
(a) in clause ( b ) of paragraph 2, for the words " Central Board of Revenue" the expression " Central Board of Revenue/ Central Board of Direct Taxes" shall be substituted;
(b) at the end, the following note shall be inserted , namely;
"*Note: Strike out the inappropriate . "
[ No. WT 2/7/63 . ]
M. D. VARMA , Dy . Secy.
( 7 )
PRINTED IN INDIA BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS , NEW DELHI AND PUBLISHED BY THE MANAGER OF PUBLICATIONS , DELHI , 1964