Wealth-tax Act, 1957 Section 13A - Bare Act

¹[13A. Powers of²[Director-General or Director],³[Chief Commissioner or Commissioner] and⁴[Joint Commissioner] to make enquiries

The²[Director-General or Director], the⁵[Chief Commissioner or Commissioner]and the⁶[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that⁷[an Assessing Officer] has under this Act in relation to the making of enquiries]

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1. Inserted by Act 46 of 1964, Section 13 w.e.f. 1-4-1965.

2. Substituted by Act 4 of 1988, Section 127, for "Director of Inspection" w.e.f. 1-4-1988.

3. Substituted by Act 4 of 1988, Section 127, for "Commissioner" w.e.f. 1-4-1988.

4. Substituted by Act 4 of 1988, Section 127, for "Inspecting Assistant Commissioner" w.e.f. 1-4-1988.

5. Substituted by Act 4 of 1988, Section 127, for "Commissioner of Wealth-tax" w.e.f. 1-4-1988.

6. Substituted by Act 4 of 1988, Section 127, for "Inspecting Assistant Commissioner of Wealth-tax" w.e.f. 1-4-1988.

7. Substituted by Act 4 of 1988, Section 127, for "a Wealth-tax Officer" w.e.f. 1-4-1988.