Section 18D – Wealth-Tax Act, 1957 HomeWealth-Tax Act, 1957Section 18D – Wealth-Tax Act, 1957 published by Advocate Shruti Goyal | February 5, 2025 Additional wealth-tax Omitted by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Chapter IVB, consisting of section 18D, was inserted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date