Title : Return of Wealth, Etc. Not to Be Invalid on Certain Grounds
State : Central
Year : 1957
..... not to be invalid on certain grounds no return of wealth, assessment, notice, summons or other proceeding ..... inserted by act 41 of 1975, section 104 w.e.f. ..... in pursuance of any of the provisions of this act shall be invalid or shall be deemed to be invalid .....
View Complete Act List Judgments citing this sectionTitle : Agreement for Avoidance or Relief of Double Taxation with Respect to Wealth-tax
State : Central
Year : 1957
..... of evasion or avoidance of wealth-tax chargeable under this act, or under the corresponding law ..... investigation of cases of such evasion or avoidance, or (c) for recovery of tax under this act and under ..... substituted by act 16 of 1972, section 49 w.e.f .....
View Complete Act List Judgments citing this sectionTitle : Definitions
State : Central
Year : 1957
..... tax act which apply for the purposes of wealth-tax under section 8 of this act ..... wealth-tax applicable in relation to the highest slab of wealth in the case ..... "assets" includes property of every description, ..... act 21 of 1998, section 67(b)(ii), for certain ..... 1957 .....
View Complete Act List Judgments citing this sectionTitle : Charge of Wealth-tax
State : Central
Year : 1957
..... for the levy of additional wealth-tax) contained in this act], there shall be charged for ..... section 3 renumbered as sub-section (1) thereof by act 18 of 1992, section 90 w.e.f. ..... ] 7[provided that in the case of every assessment year commencing on and .....
View Complete Act List Judgments citing this sectionTitle : Wealth Escaping Assessment
State : Central
Year : 1957
..... -section (1) and sub-section (1a), the following shall also be deemed to be cases where net wealth chargeable to tax ..... act on the valuation date exceeded the maximum amount which is not chargeable to wealth-tax .....
View Complete Act List Judgments citing this sectionTitle : Interest for Defaults in Furnishing Return of Net Wealth
State : Central
Year : 1957
..... section 27or section 29or section 35or any order of the wealth-tax settlement commissioner under sub-section (4)of section ..... under section 30and the provisions of this act shall apply accordingly, and (ii)in a case where .....
View Complete Act List Judgments citing this sectionTitle : Penalty for Failure to Furnish Returns, to Comply with Notices and Concealment of Assets, Etc.
State : Central
Year : 1957
..... 11.substituted by act 4 of1988, section 127, for "wealth-tax officer" w.e.f. ..... failure;] (iii) in the cases referred to in clause (c), in addition to any wealth-tax payable by him, a sum .....
View Complete Act List Judgments citing this sectionTitle : Penalty for Failure to Answer Questions, Sign Statements, Furnish Information, Allow Inspections, Etc.
State : Central
Year : 1957
..... this section shallbe passed by any wealth-tax authority referred to in sub-section (3) ..... 2 [jointcommissioner], by such wealth-tax authority; (b)in any other case, by the joint director ..... any proceedings underthis act, which a wealth-tax authority may legally .....
View Complete Act List Judgments citing this sectionTitle : Procedure on Receipt of an Application Under Section 22c
State : Central
Year : 1957
..... -section (2b), as the case may be, the settlement commission may direct that the amount of wealth-tax ..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f. ..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Abatement of the Proceeding Before Settlement Commission
State : Central
Year : 1957
..... purposes of sub-section (2), the assessing officer, or, as the case may be, other wealth-tax authority, shall ..... of the case in accordance with the provisions of this act as if no application under section 22c had ..... be inserted by the finance act, 2007, w.e.f. .....
View Complete Act List Judgments citing this section