৪৷ Wealth-tax Act, 1963 (XV of 1963) এর section 16 এ, sub-section (5) এর পর নিম্নরূপ নূতন sub-section সংযোজিত হইবে, যথা:- "(6) No order of assessment under this section in respect of any net wealth shall be made after the expiry of two years from the end of the assessment year in which the net wealth was first assessable: Provided that such assessment may be made in respect of a case pending before the Deputy Commissioner of Taxes on the 1st July, 1988 within three years from that date.” ৷