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Wealth-tax Act, 1957 Section 35H

Title : Offences by Hindu Undivided Families

State : Central

Year : 1957

..... (2) notwithstanding anything contained in sub-section (1) where an offence under this act has been committed ..... that nothing contained in this sub-section shall render the karta liable ..... (1) where an offence under this act has been committed by a hindu undivided .....

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Wealth-tax Act, 1957 Section 42

Title : Notice Deemed to Be Valid in Certain Circumstances

State : Central

Year : 1957

..... nothing contained in this section shall apply where the assessee ..... proceeding or inquiry under this act that the notice was-- (a) ..... with the provisions of this act and such assessee shall be ..... notice under any provision of this act, which is required to be .....

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Wealth-tax Act, 1957 Section 24

Title : Appeal to the Appellate Tribunal from Orders of the [Joint Commissioner (Appeals)

State : Central

Year : 1957

..... (11) the provisions of 17 [sub-section(1),(4) and (5) of section 255] of the income-tax act shall applyto the appellate ..... in the case of an appeal not relatable to net wealth as computed by theassessing officer, the appeal .....

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Wealth-tax Act, 1957 Section 25

Title : Powers of Commissioner to Revise Orders of Subordinate Authorities

State : Central

Year : 1957

..... behalf under section 120 of the income-tax act read with section 8 ofthis act; (b) "record"6 [shall ..... contained in sub-section (3) or sub-section (3a), anorder in revision under sub-section (1) or sub-section (2) may be ..... 127 for "a wealth-taxofficer" w.e.f. .....

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Wealth-tax Act, 1957 Section 34ACC

Title : Furnishing of Particulars in Certain Case

State : Central

Year : 1957

..... substituted by act 26 of 1988, section 59, for "to the board" ..... by act 45 of 1972, section 14 ..... for registration as a valuer under that section is, at any time thereafter; (a) convicted ..... who is registered as a valuer under section 34ab or who has made an .....

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Wealth-tax Act, 1957 Section 35M

Title : Section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, Not to Apply

State : Central

Year : 1957

..... in section 360 of the code of criminal procedure, 1973 (2 of 1974), or in the probation of offenders act ..... to a person convicted of an offence under this act unless that person is under eighteen .....

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Wealth-tax Act, 1957 Section 37B

Title : Power to Requisition Books of Account, Etc.

State : Central

Year : 1957

..... substituted by act 4 of 1988, section 155(a)(ii), for "or wealth-tax officer" ..... deputy commissioner or income-tax officer] (hereafter in this section referred to as the requisitioning ..... substituted by act 4 of 1988, section 127, for "inspecting assistant .....

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Wealth-tax Act, 1957 Section 7

Title : Value of Assets How to Be Determined

State : Central

Year : 1957

..... omitted by act 18 of 1992, section 93 w.e.f. ..... substituted by act 3 of 1989, section 62 w.e..f ..... - for the purposes of this sub-section, - (i) where the house has been ..... bedetermined (1) subject to the provisions of sub-section (2), the value of any asset, other .....

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Wealth-tax Act, 1957 Section 15B

Title : Self-assessment

State : Central

Year : 1957

..... section as they stood immediately before their amendment by the direct tax laws (amendment) act ..... (i) of sub-section (4) of section 16 or under section 17, after taking into account the amount of tax, if any, already .....

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Wealth-tax Act, 1957 Section 27A

Title : Appeal to High Court

State : Central

Year : 1957

..... with notice of an order under section 24 or section 26 or clause (e) of sub-section (1) of section 35, file on or after the ..... by the appellate tribunal, under sub-section (1) of section 2/1 only if the high court is ..... by the national tax tribunal act, 2005. 3. .....

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