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Wealth-tax Act, 1957 Section 35H

Title : Offences by Hindu Undivided Families

State : Central

Year : 1957

..... notwithstanding anything contained in sub-section (1) where an offence under this act has been committed ..... nothing contained in this sub-section shall render the karta ..... the offence has been committed with the consent or connivance of, or is attributable .....

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Wealth-tax Act, 1957 Section 42

Title : Notice Deemed to Be Valid in Certain Circumstances

State : Central

Year : 1957

..... under any provision of this act, which is required to be served upon ..... nothing contained in this section shall apply where the ..... time in accordance with the provisions of this act and such assessee ..... proceeding or inquiry under this act that the notice was-- (a) .....

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Wealth-tax Act, 1957 Section 24

Title : Appeal to the Appellate Tribunal from Orders of the [Joint Commissioner (Appeals)

State : Central

Year : 1957

..... of 17 [sub-section(1),(4) and (5) of section 255] of the income-tax act shall applyto the ..... an appeal not relatable to net wealth as computed by theassessing officer, ..... year in which such appeal is filedunder sub-section (1)15 [or sub-section (2)]; (5b) .....

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Wealth-tax Act, 1957 Section 25

Title : Powers of Commissioner to Revise Orders of Subordinate Authorities

State : Central

Year : 1957

..... this behalf under section 120 of the income-tax act read with section 8 ofthis act; (b) "record"6 [shall ..... the record of anyproceeding under this act in which an order has been passed by any ..... 127 for "a wealth-taxofficer" w.e.f. .....

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Wealth-tax Act, 1957 Section 34ACC

Title : Furnishing of Particulars in Certain Case

State : Central

Year : 1957

..... substituted by act 26 of 1988, section 59, for "to the board" ..... by act 45 of 1972, section 14 ..... for registration as a valuer under that section is, at any time thereafter; (a) convicted ..... who is registered as a valuer under section 34ab or who has made an .....

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Wealth-tax Act, 1957 Section 35M

Title : Section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, Not to Apply

State : Central

Year : 1957

..... in section 360 of the code of criminal procedure, 1973 (2 of 1974), or in the probation of offenders act ..... to a person convicted of an offence under this act unless that person is under eighteen .....

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Wealth-tax Act, 1957 Section 35O

Title : Presumption as to Culpable Mental State

State : Central

Year : 1957

..... of this section, a fact is said to be proved only when the court believes it to exist beyond ..... for any offence under this act which requires a culpable menial state on the ..... he had no such mental state with respect to the act charged as an offence in that .....

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Wealth-tax Act, 1957 Section 37B

Title : Power to Requisition Books of Account, Etc.

State : Central

Year : 1957

..... substituted by act 4 of 1988, section 155(a)(ii), for "or wealth-tax officer" ..... of which will be useful for, or relevant to, any proceeding under this act, have ..... by any officer or authority by whom or which such books of account or other documents .....

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Wealth-tax Act, 1957 Section 7

Title : Value of Assets How to Be Determined

State : Central

Year : 1957

..... omitted by act 18 of 1992, section 93 w.e.f. ..... (1) subject to the provisions of sub-section (2), the value of any asset, other ..... owner thereof on the date on which the construction of such house was ..... date next following the date on which he became the owner of .....

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Wealth-tax Act, 1957 Section 15A

Title : Return by Whom to Be Signed

State : Central

Year : 1957

..... referred to in sub-section (1) of section 178 of theincome-tax act; (b)where the management ..... of attorney from suchcompany to do so, which shall be attached to the return: ..... from the individual to do so, which shallbe attached to the return;] (b)in .....

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