State : Central
Year : 1957
..... ] section 19: tax of deceased person payable by legal representative . ..... wealth tax act, 1957 wealth tax act, 1957 27 of 1957 an act to provide for the levy of wealth-tax be it enacted by parliament in the eighth year of .....
List Judgments citing this sectionTitle : Wealth-tax Act, 1957
State : Central
Year : 1957
..... supreme court chapter v section19 - tax of deceased person payable by legal representative section19a - assessment in the case ..... preamble1 - wealth-tax act, 1957 chapter i section1 ..... to subsection (1) or sub-section (3a) of section 37a section35f - abetment of .....
List Judgments citing this sectionTitle : Inspection, Etc., of Reports
State : Central
Year : 1957
no person shall be entitled to inspect, or obtain copies of, any reports made by any wealth-tax authority ..... , furnish copies thereof to any such person on an application made to it in ..... for the purpose of enabling any person whose case is under consideration .....
View Complete Act List Judgments citing this sectionTitle : Assessment After Partition of a Hindu Undivided Family
State : Central
Year : 1957
..... , for wealth-tax officer ..... severally for the tax assessed on the net wealth of the joint ..... make assessment on the net wealth of the undivided family as ..... be deemed for the purposes of this act to continue to be a hindu undivided ..... substituted by act 4 of 1988 .....
View Complete Act List Judgments citing this sectionTitle : Failure to Furnish Returns of Net Wealth
State : Central
Year : 1957
..... assessment year; or (b) the tax payable by him on his net wealth determined on regular assessment does ..... : provided that a person shall not be proceeded against under this section for failure .....
View Complete Act List Judgments citing this sectionTitle : Countries with Which No Agreement Exists
State : Central
Year : 1957
..... section- (1) the expression "indian wealth-tax" means wealth-tax charged in accordance with the provisions of this act ..... the indian wealth-tax payable by him of a sum calculated on such doubly taxed foreign wealth at the indian .....
View Complete Act List Judgments citing this sectionTitle : Short Title, Extent and Commencement
State : Central
Year : 1957
(1) this act may be called the wealth-tax act, 1957. (2) it extends to the whole of india. (3) it shall be deemed to have come into force on the 1st day of april, 1957.
View Complete Act List Judgments citing this sectionTitle : Abetment of False Return, Etc.
State : Central
Year : 1957
..... person to make and deliver an account, statement or declaration relating to any net wealth chargeable to tax ..... under sub-section (1) of section 35a, he shall be punishable, (i) in a case where the amount of tax, penalty .....
View Complete Act List Judgments citing this sectionTitle : Rounding off of Tax, Etc.
State : Central
Year : 1957
the amount of wealth-tax, interest, penalty, fine or any other sum payable, and the amount ..... of refund due, under the provisions of this act .....
View Complete Act List Judgments citing this sectionTitle : Tax of Deceased Person Payable by Legal Representative
State : Central
Year : 1957
..... wealth-tax assessed as payable by such person, or any sum, which would have been payable by hi m under this act ..... from the executor, administrator or other legal representative of the deceased person any accounts, documents or other .....
View Complete Act List Judgments citing this section