Title : Exclusion of Assets and Debts Outside India
State : Central
Year : 1957
..... which is not to be included in hi s total income under4[sub-clause (ii) of clause ( 4 )] of section 10 of the income-tax act ..... companies act, 1956 ( 1 of 1956 ), or is an existing company ..... act 11 of 1958 section 14(c), for "in computing the net wealth ..... 1957 .....
View Complete Act List Judgments citing this sectionTitle : Appointment of Valuation Officers
State : Central
Year : 1957
..... of persons in public services and posts, a wealth-tax authority may appoint as many overseers ..... section 13 omitted by act 4 of 1988, section 132 w.e.f. ..... inserted by act 45 of 1972, section 9 w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Powers of [Director-general or Director],[Chief Commissioner or Commissioner] and [Joint Commissioner] to Make Enquiries
State : Central
Year : 1957
..... substituted by act 4 of 1988, section 127, for "a wealth-tax officer" ..... substituted by act 4 of 1988, section 127, for "inspecting assistant commissioner of wealth-tax" w.e.f ..... substituted by act 4 of 1988, section 127, for "commissioner of wealth-tax" w.e.f .....
View Complete Act List Judgments citing this sectionTitle : Assessment
State : Central
Year : 1957
..... -section (1) of section 14] to furnish a return of his net wealth or the net wealth of any other person in respect of which ..... be deemed to be tax payable by the assessee and the provisions of this act shall apply .....
View Complete Act List Judgments citing this sectionTitle : Power to Reduce or Waive Penalty in Certain Cases
State : Central
Year : 1957
..... 6.substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f.1-4- ..... of any asset or debt in respect of which thepenalty is imposable, voluntarily and in good ..... under sub-section (1) shall be made by the 9 [commissionerexcept with the previous .....
View Complete Act List Judgments citing this sectionTitle : Assessment when Assets Are Held by Certain Associations of Persons
State : Central
Year : 1957
..... indeterminate or unknown, the wealth-tax shall be levied upon and ..... acts specified in section 18 or section 18a, he may impose or direct the imposition of a penalty in accordance with ..... to in sub-section (4) from the stage at which the proceedings stood .....
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" ..... in accordance with theprovisions of this act from any assets of such person which are or ..... on whosebehalf he is liable to pay tax (hereinafter in this section referred to as theprincipal), a sum .....
View Complete Act List Judgments citing this sectionTitle : Definitions
State : Central
Year : 1957
..... ]; (g) "wealth-tax authority" means an income-tax authority specified in section 116 of the income-tax act who is treated as a wealth-tax ..... with such assessment or reassessment, which may be pending before any wealth-tax authority on the date on which .....
View Complete Act List Judgments citing this sectionTitle : Bar on Subsequent Application for Settlement
State : Central
Year : 1957
..... substituted by act 4 of 1986, section 127, for "wealth-tax officer" ..... (i) an order of settlement passed under sub-section (4) of section 22d provides for the imposition ..... been allowed to be proceeded with under sub-section (1) of section 22d, such person shall .....
View Complete Act List Judgments citing this sectionTitle : Proceedings Before Settlement Commission to Be Judicial Proceedings
State : Central
Year : 1957
any proceeding under this chapter before the settlement commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the indian penal code (45 of 1860).
View Complete Act List Judgments citing this section