Title : Rectification of Mistakes
State : Central
Year : 1957
..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f. ..... by him; 3 [(aa) a wealth-tax authority may amend any intimation or deemed intimation under sub-section (1) of section 16. .....
View Complete Act List Judgments citing this sectionTitle : Power to Make Exemption, Etc., in Relation to Certain Union Territories
State : Central
Year : 1957
..... wealth-tax in favour of any class of assets or in regard to the whole or any part of the net wealth ..... of any assessee or class of assessees: provided that the power conferred by this section ..... act 3 of 1963, section ..... application of this act to the union .....
View Complete Act List Judgments citing this sectionTitle : Exclusion of Assets and Debts Outside India
State : Central
Year : 1957
..... substituted by act 11 of 1958 section 14(c), for "in computing the net wealth of an individual" w.e.f. ..... -clause (ii) of clause ( 4 )] of section 10 of the income-tax act, the provisions of this section shall, in relation to such ..... 1-4-1957. 2. .....
View Complete Act List Judgments citing this sectionTitle : Assessment when Assets Are Held by Certain Associations of Persons
State : Central
Year : 1957
..... are indeterminate or unknown, the wealth-tax shall be levied upon and ..... was guilty of any of the acts specified in section 18 or section 18a, he may impose or direct ..... officer] shall make an assessment of the net wealth of the association of persons as if no .....
View Complete Act List Judgments citing this sectionTitle : Assessment of Persons Residing Outside India
State : Central
Year : 1957
..... substituted by act 4 of 1988, sec.127, for "wealth-tax office" ..... anything contained in this section, any arrears of tax due froma person residing ..... on whosebehalf he is liable to pay tax (hereinafter in this section referred to as theprincipal), a sum equal .....
View Complete Act List Judgments citing this sectionTitle : Definitions
State : Central
Year : 1957
..... "wealth-tax authority" means an income-tax authority specified in section 116 of the income-tax act who is treated as a wealth-tax ..... authority under section 8. .....
View Complete Act List Judgments citing this sectionTitle : Notice of Demand
State : Central
Year : 1957
..... 2.substituted by act 4 of 1988, section1 27, for "wealth- tax officer" w.e.f. ..... substituted by act 46 of 1964, section 28 w.e.f ..... any order passed under this act, the2[assessing officer] shall serve ..... notice of demand when any tax, interest, penalty, fine or any .....
View Complete Act List Judgments citing this sectionTitle : When Tax, Etc., Payable and when Assessee Deemed in Default
State : Central
Year : 1957
..... 16.substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f. ..... 3.substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Power of Search and Seizure
State : Central
Year : 1957
..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f 1-4-1988. ..... objection and requesting for the return of the book of account or other ..... joint commissioner, - (i) estimating the undisclosed net wealth in a summary manner to the best of .....
View Complete Act List Judgments citing this sectionTitle : Effect of Transfer of Authorities on Pending Proceedings
State : Central
Year : 1957
..... of any proceeding under this act any wealth-tax authority ceases to exercise jurisdiction and ..... inserted by act 46 of 1964, section 37 w.e.f. .....
View Complete Act List Judgments citing this section