State : Central
Year : 1957
..... section 5 exemptions in respect of certain assets 99[[***] wealth-tax shall not be payable by an assessee in respect of the following assets], and such assets ..... wealth tax act, 1957 wealth tax act, 1957 27 of 1957 an act to provide for the levy of wealth-tax .....
List Judgments citing this sectionTitle : Wealth-tax Act, 1957
State : Central
Year : 1957
..... wealth-tax section4 - net wealth to include certain assets section5 - exemptions in respect of certain assets section6 - exclusion of assets ..... preamble1 - wealth-tax act, 1957 chapter ..... 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
..... , for wealth-tax officer ..... severally for the tax assessed on the net wealth of the joint ..... make assessment on the net wealth of the undivided family as ..... be deemed for the purposes of this act to continue to be a hindu undivided ..... substituted by act 4 of 1988 .....
View Complete Act List Judgments citing this sectionTitle : Failure to Furnish Returns of Net Wealth
State : Central
Year : 1957
..... wealth which he is required to furnish under sub-section (1) of section 14 or by notice given under sub-section (2) of section ..... 14 or under sub-section (1) of section 17, he shall be punishable; (i) in a case where the amount of tax, .....
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
..... under sub-section (1) of section 35a, he shall be punishable, (i) in a case where the amount of tax, penalty ..... or declaration relating to any net wealth chargeable to tax which is false and which he either .....
View Complete Act List Judgments citing this sectionTitle : Rounding off of Tax, Etc.
State : Central
Year : 1957
the amount of wealth-tax, interest, penalty, fine or any other ..... due, under the provisions of this act, shall be rounded off to the nearest .....
View Complete Act List Judgments citing this sectionTitle : Tax of Deceased Person Payable by Legal Representative
State : Central
Year : 1957
..... capable of me eting the charge, the wealth-tax assessed as payable by such person, or ..... furnished a return under the provisions of section 14 or after having furnished a return ..... payable by hi m under this act if he had not died. ..... substituted by act 4 of 1988 .....
View Complete Act List Judgments citing this section