Title : Rounding off of Net Wealth
State : Central
Year : 1957
..... amount of net wealth computed in accordance with the foregoing provisions of this act shall be rounded ..... be increased to the next higher amount which is a multiple of one hundred and, if such ..... sections 44c and 44d inserted by act 42 of 1970, section 65 w.e.f .....
View Complete Act List Judgments citing this sectionTitle : Exemptions in Respect of Certain Assets
State : Central
Year : 1957
..... following assets" substituted by act 19 of 1970, section 26(b)(i), for "wealth-tax shall not be payable ..... leaving such country, has returned to india with the intention ..... act by the central government as his heirloom or,where no such recognition exists, which .....
View Complete Act List Judgments citing this sectionTitle : Instructions to Subordinate Authorities
State : Central
Year : 1957
..... wealth-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or (b) so as to interfere with ..... ealier section 10a was inserted by act 46 of 1964, section 10 w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Recovery of Sums Due Under Order of Settlement
State : Central
Year : 1957
..... by act 4 of 1986, section 127, for "wealth-tax officer" ..... order of settlement passed under sub-section (4) of section 22d may, subject to such conditions ..... imposed and recovered in accordance with the provisions of section 32 by the1[assessing officer] .....
View Complete Act List Judgments citing this sectionTitle : Appeal to the [Deputy Commissioner (Appeals)] from Orders of [Assessing Officer
State : Central
Year : 1957
..... provisions of 7 [section 221] of the income-tax act as applied under section 32 for the purposes of wealth-tax; 8 [or] 9 [(g) objecting ..... matter arising out of or connected with such appeal and which is so pending, to the commissioner .....
View Complete Act List Judgments citing this sectionTitle : Definition of High Court
State : Central
Year : 1957
..... inserted by act 46 of 1964, sec. .....
View Complete Act List Judgments citing this sectionTitle : Mode of Recovery
State : Central
Year : 1957
..... -any reference to section 173 and sub-section (2) or sub-section (6) or sub-section (7) of section 220 of the income-tax act in the ..... income-tax act shall be deemed to be the corresponding wealth-tax authorities for the purpose of recovery of wealth-tax .....
View Complete Act List Judgments citing this sectionTitle : Power of Commissioner to Grant Immunity from Prosecution
State : Central
Year : 1957
..... act, if he is satisfied that the person has, after the abatement, co-operated with the wealth-tax ..... net wealth and the manner in which such net wealth has ..... section (3) shall stand withdrawn, if such person fails to comply with any condition subject to which .....
View Complete Act List Judgments citing this sectionTitle : Jurisdiction of Courts
State : Central
Year : 1957
no court inferior to that of a metropolitan magistrate or a magistrate of the first class shall try any offence under this act.
View Complete Act List Judgments citing this sectionTitle : Power to Take Evidence on Oath, Etc.
State : Central
Year : 1957
..... sub-section (1) on the wealth-tax authorities referred to in that sub-section, notwithstanding that no proceedings with respect ..... (4) any proceeding under this act before a wealth-tax authority or the tribunal shall be deemed to be a .....
View Complete Act List Judgments citing this section