Title : Application for Settlement of Cases
State : Central
Year : 1957
..... -section (1) of this section 6[and sub-sections (2a) to (2d) of section 22d], the additional amount of wealth-tax payable in respect of the wealth disclosed ..... under the provisions of this act had the wealth declared in the application been .....
View Complete Act List Judgments citing this sectionTitle : Tax to Be Paid Notwithstanding Reference, Etc
State : Central
Year : 1957
..... [underthis act before the commencement of the national tax tribunal act, 2005],wealth-tax shall be payable in ..... by the national tax tribunal act, 2005. ..... ________________________ 1.inserted by act 46 of 1964, ..... 1 [29a.tax to be paid notwithstanding reference .....
View Complete Act List Judgments citing this sectionTitle : Appearance by Registered Valuers
State : Central
Year : 1957
..... in this act, any assessee who is entitled to or required to attend before any wealth-tax authority ..... , except where he is required under this act to attend in person, may attend by a registered valuer. .....
View Complete Act List Judgments citing this sectionTitle : Appearance Before Wealth-tax Authorities by Authorised Representatives
State : Central
Year : 1957
..... (1); (iii) no person not qualified to represent an assessee under the indian income-tax act, 1922 (11 of 1922 ..... in sub-section (1)- (i) no person who has been convicted of an offence connected with any wealth-tax proceeding .....
View Complete Act List Judgments citing this sectionTitle : Control of Wealth-tax Authorities
State : Central
Year : 1957
..... control of wealth-tax authorities section 118 of the income-tax act and any notification issued thereunder ..... shall apply in relation to the control of wealth-tax .....
View Complete Act List Judgments citing this sectionTitle : Return of Wealth
State : Central
Year : 1957
..... under the income-tax act under the explanation to sub-section ( 1 ) of section 139 of the income-tax act. ..... 1[(1) every person, if his net wealth or the net wealth of any other person in respect of which he is assessable under .....
View Complete Act List Judgments citing this sectionTitle : Assessment in the Case of Executors
State : Central
Year : 1957
..... net wealth of the estate of a deceased person shall be chargeable to tax ..... section, "executor" includes an administrator or other person administering the estate of a deceased person ..... act as regards residence and citizenship be the same as that of the deceased .....
View Complete Act List Judgments citing this sectionTitle : Decision to Be by Majority
State : Central
Year : 1957
if the members of a bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which, they differ, and .....
View Complete Act List Judgments citing this sectionTitle : Proof of Entries in Records or Documents
State : Central
Year : 1957
..... of a wealth-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person ..... earlier section 36 was omitted by act 41 of 1975, section 101 w.e.f. ..... inserted by act 3 of 1989, section 75 w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Information, Returns and Statements
State : Central
Year : 1957
..... by act 4 of 1988, section 157(a), for "where for the purposes of determining the wealth-tax payable by any person" w.e.f. ..... statement or information to 4 [such wealth-tax authority]: provided that no legal practitioner shall be bound to furnish .....
View Complete Act List Judgments citing this section