CBDT directs that monetary limits for filing of appeals in income tax cases as prescribed in Para 3 of Circular 3 of 2018, “shall also apply to Wealth Tax appeals through extension of the Circular to Wealth tax matters in a mutatis mutandis manner,” with certain modifications; Prescribes modification with respect to the definition of 'tax effect' for the purpose of wealth tax appeals; Also states that the monetary limits specified in para 3 shall not apply to ...