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5. Exemptions in respect of certain assets.
[[***] Wealth-tax shall not be payable by an assessee in respect of the following assets], and such assets shall not be included in the net wealth of the assessee—
(1A) [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] (2) [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] (3) [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] (4) [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.] |
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