Act Text
Section1 - Short title, extent and commencement.—
Section2 - Definitions.—In this Act, unless the context otherwise requires,—
Section3 - Subs. by Act 46 of 1964, s. 2, for clauses
Section4 - Subs. by Act 21 of 1998, s. 67, for clause
Section5 - Ins. by Act 22 of 2007, s. 83
Section6 - Ins. by s. 83, ibid
Section7 - Clause
Section8 - Subs. by Act 23 of 2012, s. 115, for “five lakh rupees”
Section9 - Clause
Section10 - Subs. by Act 22 of 2007, s. 83, for clause
Section11 - Clauses
Section12 - Ins. by Act 46 of 1964, s. 2
Section14 - Return of wealth.—1[
Section14B - Filing of return in electronic form.—The Board may make rules providing for—
Section17 - Wealth escaping assessment.—2[
Section18C - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.—
Section19 - Tax of deceased person payable by legal representative.—
Section20 - Assessment after partition of a Hindu undivided family.—
Section21 - Assessment when assets are held by courts of wards, administrators-general, etc.—
Section22 - Assessment of persons residing outside India.—
Section22B - Wealth-tax Settlement Commission.—
Section22C - Application for settlement of cases.—2[
Section22D - Procedure on receipt of an application under section 22C.— 3 [
Section22E - Power of Settlement Commission to reopen completed proceedings.—If the Settlement Commission is of the opinion
Section22F - Powers and procedure of Settlement Commission.—
Section22G - Inspection, etc., of reports.—No person shall be entitled to inspect, or obtain copies of, any reports made by any
Section22H - Powers of Settlement Commission to grant immunity from prosecution.—
Section22J - Recovery of sums due under order of settlement.—Any sum specified in an order of settlement passed under sub-section
Section22L - Proceedings before the Settlement Commission to be judicial proceedings.—Any proceeding under this Chapter before the
Chapter6 - APPEALS, REVISIONS AND REFERENCES
Section23 - Appeal to the 3 [Deputy Commissioner
Section24 - Appeal to the Appellate Tribunal from orders of the 3[Deputy Commissioner
Section25 - Powers of Commissioner to revise orders of subordinate authorities.—
Section26 - Appeal to the Appellate Tribunal from orders of enhancement by 1[Chief Commissioner or Commissioner].—
Section27 - Reference to High Court.—7[
Section28 - Hearing by High Court.—When a case has been stated to the High Court 2[under section 27 or an appeal filed before the
Section29 - Appeal to Supreme Court.—
Section29B - Definition of High Court.—In this Chapter, “High Court” means—
Section31 - When tax, etc., payable and when assessee deemed in default.—
Section32 - Mode of recovery.—The provisions contained in 1[sections 221 to 227, 228A], 229, 231 and 232 of the Income-tax Act and
Section33 - Liability of transferees of properties in certain cases.—
Section34A - Refunds.—
Section34C - Provisional attachment to protect revenue in certain cases.—
Section13 - Subs. by Act 4 of 1988, s. 127, for “Appellate Assistant Commissioner”
Section35B - Failure to furnish returns of net wealth.—If a person wilfully fails to furnish in due time the return of his net
Section35C - Failure to produce accounts, records, etc.—If a person wilfully fails to produce, or cause to be produced, on or before
Section35D - False statement in verification, etc., made under certain provisions of the Act.—If a person makes a statement in any
Section35E - False statement in verification mentioned in section 34AB.—If a person makes a statement in a verification mentioned in
Section35F - Abetment of false return, etc.—If a person abets or induces in any manner another person to make and deliver an
Section35G - Punishment for second and subsequent offences.—If any person convicted of an offence under sub-section
Section35H - Offences by Hindu undivided families.—
Section35J - Certain offences to be non-cognizable.—Notwithstanding anything contained in the Code of Criminal Procedure, 1973
Section35K - Bar on prosecution and on inadmissibility of evidence in certain circumstances.—
Section18B - (2) Where any proceeding for prosecution has been taken against any person under this Act, any statement made or
Section35L - Jurisdiction of courts.—No court inferior to that of a Metropolitan Magistrate or a Magistrate of the first class shall
Section35M - Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.—Nothing
Section35N - Presumption as to books of account, etc., in certain cases.—
Section37C - (5C) If the Assessing Officer is satisfied that the seized assets or any part thereof were held by such person for or
Section37B - Power to requisition books of account, etc.—
Section38 - Information, returns and statements.— 1 [Where, for the purposes of this Act], it appears necessary for 2[any
Section39 - Effect of transfer of authorities on pending proceedings.—Whenever in respect of any proceeding under this Act any
Section40 - Computation of periods of limitation.—In computing the period of limitation prescribed for an appeal under this Act or
Section41 - Service of notice.—
Section42B - Disclosure of information respecting assessees.—Where a person makes an application to the 7
Section43 - Bar of jurisdiction.—No suit shall lie in any civil court to set aside or modify 2[any proceeding taken or order made]
Section44A - Agreement for avoidance or relief of double taxation with respect to wealth-tax.—1[The Central Government may enter
Section44B - Countries with which no agreement exists.—Where the net wealth of any assessee includes any foreign wealth and he
Section44D - Rounding off of tax, etc.—The amount of wealth-tax, interest, penalty, fine or any other sum payable, and the amount of
Section45 - Act not to apply in certain cases.—1[No tax shall be levied under this Act in respect of the net wealth of—]
Section46 - Power to make rules.—
Section15 - Valuation of interest in firm or association of persons.—The value of the interest of a person in a firm of which he is
Section16 - Computation of net wealth of the firm or association and its allocation amongst the partners or members.—The net wealth
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