Title : Power of Commissioner to Grant Immunity from Prosecution
State : Central
Year : 1957
..... abatement, co-operated with the wealth-tax authority in the proceedings ..... for the offence with respect to which the immunity ..... the commissioner under sub-section (1) shall not be made after ..... thereupon the provisions of this act shall apply as if such .....
View Complete Act List Judgments citing this sectionTitle : Prosecutions to Be with the Previous Sanction of Certain Wealth-tax Authorities and their Power to Compound Offences
State : Central
Year : 1957
..... prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound ..... earlier section 35i was inserted by act 41 of 1975, section 100 w.e.f. ..... sub-sections (1) and (2) substituted by act 49 of 1991, section 81(a) w.e.f .....
View Complete Act List Judgments citing this sectionTitle : Effect of Transfer of Authorities on Pending Proceedings
State : Central
Year : 1957
whenever in respect of any proceeding under this act any wealth-tax authority ceases to exercise jurisdiction and ..... inserted by act 46 of 1964, section 37 w.e.f. .....
View Complete Act List Judgments citing this sectionTitle : Rounding off of Net Wealth
State : Central
Year : 1957
..... sections 44c and 44d inserted by act 42 of 1970, section 65 w.e.f. ..... wealth the amount of net wealth computed in accordance with the foregoing provisions of this act ..... off shall be deemed to be the net wealth of the assessee for the purposes .....
View Complete Act List Judgments citing this sectionTitle : Exemptions in Respect of Certain Assets
State : Central
Year : 1957
..... -section (1a), wealth-tax shall not be payable by an assessee in respect of the following assets" substituted by act 19 of 1970, section 26(b)(i), for "wealth-tax shall ..... time thereafter]: provided that this exemption shall apply only for a period .....
View Complete Act List Judgments citing this sectionTitle : Assessment of Persons Residing Outside India
State : Central
Year : 1957
..... act 4 of 1988, sec.127, for "wealth-tax ..... whosebehalf he is liable to pay tax (hereinafter in this section referred to as theprincipal), a ..... theprovisions of this act from any assets of such person ..... purposes of this act, the assessee in respect of such tax. .....
View Complete Act List Judgments citing this sectionTitle : Recovery of Sums Due Under Order of Settlement
State : Central
Year : 1957
..... substituted by act 4 of 1986, section 127, for "wealth-tax officer" ..... an order of settlement passed under sub-section (4) of section 22d may, subject to such conditions ..... in accordance with the provisions of section 32 by the1[assessing officer] having .....
View Complete Act List Judgments citing this sectionTitle : Proceedings Before Settlement Commission to Be Judicial Proceedings
State : Central
Year : 1957
any proceeding under this chapter before the settlement commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the indian penal code (45 of 1860).
View Complete Act List Judgments citing this sectionTitle : Definition of High Court
State : Central
Year : 1957
..... inserted by act 46 of 1964, sec. .....
View Complete Act List Judgments citing this sectionTitle : Mode of Recovery
State : Central
Year : 1957
..... -any reference to section 173 and sub-section (2) or sub-section (6) or sub-section (7) of section 220 of the income-tax act in the ..... income-tax act shall be deemed to be the corresponding wealth-tax authorities for the purpose of recovery of wealth-tax .....
View Complete Act List Judgments citing this section