CBDT allows filing of revised return after expiry of time limit to enable refund of WT arising due t

IT : Section 10 of the Wealth-Tax Act, 1957 – Wealth-Tax Authorities – Instructions to Subordinate Authorities – Clarifications on Amendment Brought out by Finance Act, 2013, W.r.e.f. 1-4-1993 in Wealth-Tax Act for Purpose of Claiming Refund of Wealth-Tax Paid on Agricultural Land as Per Provisions of Said Act Prior to Finance Act, 2013