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Wealth-tax Act, 1957 Section 38

Title : Information, Returns and Statements

State : Central

Year : 1957

..... substituted by act 4 of 1988, section 157(a), for "where for the purposes of determining the wealth-tax payable ..... substituted by act 4 of 1988, section 157(b), for "wealth-tax officer" ..... substituted by act 4 of 1988, section 157(b), for "wealth-tax officer" .....

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Wealth-tax Act, 1957 Section 42C

Title : Return of Wealth, Etc. Not to Be Invalid on Certain Grounds

State : Central

Year : 1957

..... inserted by act 41 of 1975, section 104 w.e.f. ..... summons or other proceeding if such return of wealth, assessment, notice, summons or other proceeding ..... not to be invalid on certain grounds no return of wealth, assessment, notice, summons or other proceeding .....

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Wealth-tax Act, 1957 Section 44A

Title : Agreement for Avoidance or Relief of Double Taxation with Respect to Wealth-tax

State : Central

Year : 1957

..... of evasion or avoidance of wealth-tax chargeable under this act, or under the corresponding law ..... with respect to wealth-tax payable under this act and under the ..... inserted by act 46 of 1964, section 39 w.e.f ..... substituted by act 16 of 1972, section 49 w.e.f .....

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Wealth-tax Act, 1957 Section 2

Title : Definitions

State : Central

Year : 1957

..... income-tax act which apply for the purposes of wealth-tax under section 8 of this act and also ..... the national tax tribunal established under section 3 of the national tax tribunal act, 2005;] (m) "net wealth" means ..... 1-4-1957. 26. .....

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Wealth-tax Act, 1957 Section 3

Title : 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. .....

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Wealth-tax Act, 1957 Section 17

Title : Wealth Escaping Assessment

State : Central

Year : 1957

..... -section (1) and sub-section (1a), the following shall also be deemed to be cases where net wealth chargeable to tax ..... his net wealth or the net wealth ofany other person in respect of which he is assessable under this act .....

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Wealth-tax Act, 1957 Section 17B

Title : Interest for Defaults in Furnishing Return of Net Wealth

State : Central

Year : 1957

..... net wealth as determined under sub-section (1)of section 16" shall not include the additional wealth-tax, if any, payableunder section ..... bedeemed to be a notice under section 30and the provisions of this act shall apply accordingly .....

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Wealth-tax Act, 1957 Section 18

Title : Penalty for Failure to Furnish Returns, to Comply with Notices and Concealment of Assets, Etc.

State : Central

Year : 1957

..... 11.substituted by act 4 of1988, section 127, for "wealth-tax officer" w.e.f. ..... specified in sub-section (1) of section 17a, a return of his net wealth which he is required to furnish under section 14 in respect .....

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Wealth-tax Act, 1957 Section 18A

Title : Penalty for Failure to Answer Questions, Sign Statements, Furnish Information, Allow Inspections, Etc.

State : Central

Year : 1957

..... (4) no order under this section shallbe passed by any wealth-tax authority referred to in sub-section (3) unless the ..... course of any proceedings underthis act, which a wealth-tax authority may legally requirehim to sign .....

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Wealth-tax Act, 1957 Section 36A

Title : Power to Tender Immunity from Prosecution

State : Central

Year : 1957

..... in or privy to the concealment of particulars of net wealth or to the evasion of payment of tax on net wealth, it is necessary or expedient so to do, ..... inserted by act 46 of 1964, section 34 w.e.f ..... has been tendered under this section has not complied with .....

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