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Wealth-tax Act, 1957 Section 28

Title : Hearing by High Court

State : Central

Year : 1957

..... when a case has been stated to the high court1[under section 27 , or an appeal filed ..... before the high court under section 27 a], it shall be heard by a b ench of not ..... judges who have heard the case, including those who first ..... substituted by act 21 of 1998, .....

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Wealth-tax Act, 1957 Section 34AB

Title : Registration of Valuers

State : Central

Year : 1957

..... substituted by act 26 of 1988, section 58, for "board" w.e..f 1-6-1988. ..... being registered as a valuer under this section: provided that different qualifications may ..... (3) every application under sub-section (2) shall be verified in the prescribed manner, .....

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Wealth-tax Act, 1957 Section 37C

Title : Application of Retained Assets

State : Central

Year : 1957

..... -section (5) of section 226 of the income-tax act as made applicable to this act by section ..... existing liability referred to in clause (iv) of sub-section (5a) of that section exceeds ..... to in clause (i) of subsection (1) or, as the case may be, to the date of .....

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Wealth-tax Act, 1957 Section 47

Title : Power to Remove Difficulties

State : Central

Year : 1957

..... inserted by act 4 of 1988, section 159 w.e.f. ..... (2) every order made under sub-section (1) shall be laid before each house of ..... provisions of this act as amended by the direct tax laws (amendment) act, 1987, the central .....

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Wealth-tax Act, 1957 Section 15

Title : Return After Due Date and Amendment of Return

State : Central

Year : 1957

..... under sub-section (1) of section 14 or under a notice issued under clause (i) of sub-section (4) of section 16, or having ..... substituted by act 4 of 1988, section 134 w.e.f. ..... furnish a return or a revised return, as the case may be, at any time before the .....

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Wealth-tax Act, 1957 Section 20A

Title : Assessment After Partial Partition of A, Hindu Undivided Family

State : Central

Year : 1957

..... assigned to it in clause (b) of the explanation to section 171 of the income-tax act. ..... to the portion of the joint family property allotted to him or it at such partial ..... such partial partition,; (c) the several liability of any member or group of members .....

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Wealth-tax Act, 1957 Section 21A

Title : Assessment in Cases of Diversion of Property, or of Income from Property, Held Under Trust for Public Charitable or Religious Purposes

State : Central

Year : 1957

..... of the provisions of clause (d) ofsub-section (1) of section 13 of the income-tax act] wealth-laxshall be leviable upon, and ..... 1 [21a.assessment in cases of diversion of property, or of income from property, heldunder trust for public charitable or .....

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Wealth-tax Act, 1957 Section 22H

Title : Powers of Settlement Commission to Grant Immunity from Prosecution

State : Central

Year : 1957

..... act and income-tax act, 1961(43 of 1961) to a person who makes an application under section ..... of payment of interest under section 34a, in a case referred to in sub-section (1), the period commencing ..... true disclosure of his net wealth and the manner in which .....

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Wealth-tax Act, 1957 Section 35A

Title : Wilful Attempt to Evade Tax, Etc.

State : Central

Year : 1957

..... section, a wilful attempt to evade any tax, penalty or interest chargeable or imposable under this act ..... of the payment thereof shall include a'case where ..... any other provision of this act, be punishable; (i) in a case where the amount sought to .....

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Wealth-tax Act, 1957 Section 35EEE

Title : Contravention of Order Made Under Second Proviso to Subsection (1) or Sub-section (3a) of Section 37a

State : Central

Year : 1957

..... to in the second proviso to sub-section (1) or sub-section (3a) of section 37a, he shall be punishable with ..... made under second proviso to subsection (1) or sub-section (3a) of section 37a if a person contravenes ..... inserted by act 12 of 1990, section 56 w.e.f .....

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