Title : Rounding off of Net Wealth
State : Central
Year : 1957
..... rounding off of net wealth the amount of net wealth computed in accordance with the foregoing provisions of this act shall be rounded off to the ..... sections 44c and 44d inserted by act 42 of 1970, section 65 w.e.f. ..... 1[44c. .....
View Complete Act List Judgments citing this sectionState : Central
Year : 1957
..... .] section 44c:rounding off of net wealth the amount of net wealth computed in accordance with the foregoing provisions of this act shall be ..... wealth tax act, 1957 wealth tax act, 1957 27 of 1957 an act to provide for the levy of wealth-tax be it .....
List Judgments citing this sectionTitle : Wealth-tax Act, 1957
State : Central
Year : 1957
..... wealth-tax section44b - countries with which no agreement exists section44c - rounding off of net wealth section44d - rounding off of tax ..... preamble1 - wealth-tax act, 1957 chapter i ..... to subsection (1) or sub-section (3a) of section 37a section35f - abetment .....
List Judgments citing this sectionTitle : Inspection, Etc., of Reports
State : Central
Year : 1957
..... copies of, any reports made by any wealth-tax authority to the settlement commission; but .....
View Complete Act List Judgments citing this sectionTitle : Assessment After Partition of a Hindu Undivided Family
State : Central
Year : 1957
..... and severally for the tax assessed on the net wealth of the joint ..... for wealth-tax officer ..... shall make assessment on the net wealth of the undivided family as ..... deemed for the purposes of this act to continue to be a hindu undivided ..... substituted by act 4 of .....
View Complete Act List Judgments citing this sectionTitle : Failure to Furnish Returns of Net Wealth
State : Central
Year : 1957
..... of his net wealth which he is required to furnish under sub-section (1) of section 14 or by notice given under sub-section (2) of section .....
View Complete Act List Judgments citing this sectionTitle : Countries with Which No Agreement Exists
State : Central
Year : 1957
..... section- (1) the expression "indian wealth-tax" means wealth-tax charged in accordance with the provisions of this act ..... section by the net wealth; (3) the expression "rate of tax of the said country" means any tax in respect of wealth .....
View Complete Act List Judgments citing this sectionTitle : Short Title, Extent and Commencement
State : Central
Year : 1957
(1) this act may be called the wealth-tax act, 1957. (2) it extends to the whole of india. (3) it shall be deemed to have come into force on the 1st day of april, 1957.
View Complete Act List Judgments citing this sectionTitle : Abetment of False Return, Etc.
State : Central
Year : 1957
..... , statement or declaration relating to any net wealth chargeable to tax which is false and which he either ..... under sub-section (1) of section 35a, he shall be punishable, (i) in a case where the amount of tax, penalty .....
View Complete Act List Judgments citing this sectionTitle : Rounding off of Tax, Etc.
State : Central
Year : 1957
..... , under the provisions of this act, shall be rounded off to the nearest rupee and, for ..... the amount of wealth-tax, interest, penalty, fine or any other .....
View Complete Act List Judgments citing this section