Title : Application for Settlement of Cases
State : Central
Year : 1957
..... -section (1) of this section 6[and sub-sections (2a) to (2d) of section 22d], the additional amount of wealth-tax payable in respect of the wealth disclosed ..... under the provisions of this act had the wealth declared in the application been .....
View Complete Act List Judgments citing this sectionTitle : Tax to Be Paid Notwithstanding Reference, Etc
State : Central
Year : 1957
..... the commencement of the national tax tribunal act, 2005],wealth-tax shall be payable in accordance ..... inserted by the national tax tribunal act, 2005. ..... ________________________ 1.inserted by act 46 of 1964, sec ..... 1 [29a.tax to be paid notwithstanding reference, .....
View Complete Act List Judgments citing this sectionTitle : Appearance by Registered Valuers
State : Central
Year : 1957
..... in this act, any assessee who is entitled to or required to attend before any wealth-tax authority ..... to the valuation of any asset, except where he is required under this act to attend in person .....
View Complete Act List Judgments citing this sectionTitle : Appearance Before Wealth-tax Authorities by Authorised Representatives
State : Central
Year : 1957
..... duty act, 1953 (34 of 1953), the expenditure-tax act, 1957 (29 of 1957), or the gift-tax act, ..... section (1)- (i) no person who has been convicted of an offence connected with any wealth-tax ..... or direction shall be made in respect of any person unless he has .....
View Complete Act List Judgments citing this sectionTitle : Control of Wealth-tax Authorities
State : Central
Year : 1957
..... control of wealth-tax authorities section 118 of the income-tax act and any notification issued thereunder ..... in the official gazette, otherwise direct in respect of any wealth-tax authority. .....
View Complete Act List Judgments citing this sectionTitle : Return of Wealth
State : Central
Year : 1957
..... under the income-tax act under the explanation to sub-section ( 1 ) of section 139 of the income-tax act. ..... net wealth or the net wealth of any other person in respect of which he is assessable under this act .....
View Complete Act List Judgments citing this sectionTitle : Assessment in the Case of Executors
State : Central
Year : 1957
..... be made under this section in respect of the net wealth as on each valuation ..... be excluded, but the assets so excluded shall, to ..... the purposes of this act as regards residence and ..... net wealth of the estate of a deceased person shall be chargeable to tax .....
View Complete Act List Judgments citing this sectionTitle : Decision to Be by Majority
State : Central
Year : 1957
if the members of a bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the members are equally divided, they shall state the point or points on which, they differ, and .....
View Complete Act List Judgments citing this sectionTitle : Proof of Entries in Records or Documents
State : Central
Year : 1957
..... or other documents in the custody of a wealth-tax authority shall be admitted in evidence in any ..... earlier section 36 was omitted by act 41 of 1975, section 101 ..... inserted by act 3 of 1989, section 75 ..... for an offence under this act, and all such entries may .....
View Complete Act List Judgments citing this sectionTitle : 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" .....
View Complete Act List Judgments citing this section