Title : Interest for Defaults in Furnishing Return of Net Wealth
State : Central
Year : 1957
..... in furnishing return of net wealth (1) where the return of netwealth for any assessment year under sub-section (1) of section14 ..... section 27or section 29or section 35or any order of the wealth-tax settlement commissioner under sub-section (4)of section .....
View Complete Act List Judgments citing this sectionTitle : Tax of Deceased Person Payable by Legal Representative
State : Central
Year : 1957
..... without having furnished a return under the provisions of section 14 or after having furnished a return which the1 ..... assessment of the net wealth of such person and determine the wealth-tax payable by the ..... payable by hi m under this act if he had not died. .....
View Complete Act List Judgments citing this sectionTitle : Assessment in the Case of Executors
State : Central
Year : 1957
..... made on him in respect of his own net wealth or on the net wealth of the deceased under section 19. ..... shall for the purposes of this act as regards residence and citizenship ..... , the net wealth of the estate of a deceased person shall be chargeable to tax in the .....
View Complete Act List Judgments citing this sectionTitle : Assessment when Assets Are Held by Courts of Wards, Administrators-general, Etc.
State : Central
Year : 1957
..... to the wealth-tax leviable andrecoverable under sub-section (1), the wealth-tax shall be levied ..... in section 5, incomputing the net wealth 19 [for the purposes of this sub-section orsub-section (4a) ..... of suchbeneficiary,] the tax under this act shall be levied .....
View Complete Act List Judgments citing this sectionTitle : Procedure on Receipt of an Application Under Section 22c
State : Central
Year : 1957
..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f. ..... amount of wealth-tax payable on the wealth disclosed in the application and shall furnish proof of ..... called for under sub-section (2b) has been furnished within the period specified .....
View Complete Act List Judgments citing this sectionTitle : Inspection, Etc., of Reports
State : Central
Year : 1957
..... copies of, any reports made by any wealth-tax authority to the settlement commission; but ..... settlement commission may, in its discretion, furnish copies thereof to any such person ..... of the prescribed fee by such person, furnish him with a certified copy of any .....
View Complete Act List Judgments citing this sectionTitle : Information, Returns and Statements
State : Central
Year : 1957
..... act 4 of 1988, section 157(a), for "where for the purposes of determining the wealth-tax ..... bound to furnish such statement or information to 4 [such wealth-tax authority]: provided ..... information, returns and statements 1 [where, for the purposes of this act], .....
View Complete Act List Judgments citing this sectionTitle : Return of Wealth, Etc. Not to Be Invalid on Certain Grounds
State : Central
Year : 1957
..... on certain grounds no return of wealth, assessment, notice, summons or other proceeding furnished or made or issued or taken ..... inserted by act 41 of 1975, section 104 w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Appearance Before Wealth-tax Authorities by Authorised Representatives
State : Central
Year : 1957
..... estate duty act, 1953 (34 of 1953), the expenditure-tax act, 1957 (29 of 1957), or the gift-tax act, 1958 (18 of 1958 ..... -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 : Charge of Wealth-tax
State : Central
Year : 1957
..... 1 st day of april, 1993 ], a tax (he reinafter referred to as wealth-tax) in respect of the net wealth on the corresponding valuation ..... section 3 renumbered as sub-section (1) thereof by act 18 of 1992, section 90 w.e.f. .....
View Complete Act List Judgments citing this section