Section 15C – Wealth-Tax Act, 1957 HomeWealth-Tax Act, 1957Section 15C – Wealth-Tax Act, 1957 published by Advocate Shruti Goyal | February 3, 2025 Provisional assessment Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989. Original section was inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965