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Wealth-tax Act, 1957 Section 23A

Title : Appealable Orders Before Commissioner (Appeals)

State : Central

Year : 1957

..... provisions of section 221 of the income-tax act as applied under section 32 for the purposes of wealth-tax; or (g) objecting ..... to the amount of net wealth determined under this act; or (b) objecting to the amount of wealth-lax determined .....

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Wealth-tax Act, 1957 Section 6

Title : 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. .....

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Wealth-tax Act, 1957 Section 17A

Title : Time-limit for Completion of Assessment and Reassessment

State : Central

Year : 1957

..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f ..... referred to in sub-section (4), any asset is exclued from the net wealth of one person ..... assessable: 3[provided that,- (a) where the net wealth was first assessable in the assessment .....

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Wealth-tax Act, 1957 Section 21AA

Title : 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 .....

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Wealth-tax Act, 1957 Section 22A

Title : 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. .....

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Wealth-tax Act, 1957 Section 22B

Title : Wealth-tax Settlement Commission

State : Central

Year : 1957

..... government shallconstitute a commission to be called the wealth-tax settlement commission 1 [*****]for the settlement ..... earlier sub-section (2a) was inserted by act 14 of 1982,section 36 w.e.f. ..... 3.sub-section (2a) omitted by act 46 of 1986, section 35(b) w.e.f .....

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Wealth-tax Act, 1957 Section 22BB

Title : Vice-chairman to Act as Chairman or to Discharge His Functions in Certain Circumstances

State : Central

Year : 1957

..... gazette, authorise in this behalf, shall act as the chairman until the date .....

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Wealth-tax Act, 1957 Section 31

Title : 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. .....

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Wealth-tax Act, 1957 Section 34AC

Title : Restrictions on Practice as Registered Valuer

State : Central

Year : 1957

..... valuer for the purposes of this act or permit himself to be so described or held out ..... valuers for the purposes of this act or permit itself to be so described or held out .....

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Wealth-tax Act, 1957 Section 35

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. .....

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