Title : Appealable Orders Before Commissioner (Appeals)
State : Central
Year : 1957
..... section 221 of the income-tax act as applied under section 32 for the purposes of wealth-tax ..... asset is objected to in an appeal under clause (a) or clause (i) of sub-section ..... respect of which the proceeding before the settlement commission abates under section .....
View Complete Act List Judgments citing this sectionTitle : Exclusion of Assets and Debts Outside India
State : Central
Year : 1957
..... 4 )] of section 10 of the income-tax act, the provisions of this section shall, in relation to such asset, apply ..... on the valuation date if in respect of that year the individual ..... by act 11 of 1958 section 14(c), for "in computing the net wealth of ..... 1957 .....
View Complete Act List Judgments citing this sectionTitle : Time-limit for Completion of Assessment and Reassessment
State : Central
Year : 1957
..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f. ..... wealth of one person and held to be the asset of another person, then, an assessment in respect of such asset .....
View Complete Act List Judgments citing this sectionTitle : Assessment when Assets Are Held by Certain Associations of Persons
State : Central
Year : 1957
..... are indeterminate or unknown, the wealth-tax shall be levied upon and recovered ..... under this act in respect of any such association of persons as is referred to in sub-section (1) is satisfied ..... assessment when assets are held by certain associations of .....
View Complete Act List Judgments citing this sectionTitle : Definitions
State : Central
Year : 1957
..... ]; (g) "wealth-tax authority" means an income-tax authority specified in section 116 of the income-tax act who is treated as a wealth-tax ..... for assessment under this act, of any person in respect of any assessment year or assessment .....
View Complete Act List Judgments citing this sectionTitle : Wealth-tax Settlement Commission
State : Central
Year : 1957
..... government shallconstitute a commission to be called the wealth-tax settlement commission 1 [*****]for the settlement ..... earlier sub-section (2a) was inserted by act 14 of 1982,section 36 w.e.f. ..... 3.sub-section (2a) omitted by act 46 of 1986, section 35(b) w.e.f .....
View Complete Act List Judgments citing this sectionTitle : Vice-chairman to Act as Chairman or to Discharge His Functions in Certain Circumstances
State : Central
Year : 1957
..... gazette, authorise in this behalf, shall act as the chairman until the date .....
View Complete Act List Judgments citing this sectionTitle : When Tax, Etc., Payable and when Assessee Deemed in Default
State : Central
Year : 1957
..... 16.substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f ..... (7)where an assessee has been assessed in respect of assets located in a countryoutside india, the laws ..... substituted by act 11 of 1987, section 88(a)(iii), for certain words w.e.f .....
View Complete Act List Judgments citing this sectionTitle : Restrictions on Practice as Registered Valuer
State : Central
Year : 1957
..... valuer for the purposes of this act or permit himself to be so described or held out ..... valuers for the purposes of this act or permit itself to be so described or held out .....
View Complete Act List Judgments citing this sectionTitle : Rectification of Mistakes
State : Central
Year : 1957
..... substituted by act 4 of 1988, section 127, for "wealth-tax officer" w.e.f ..... (aa) of sub-section (1) has the effect of enhancing the valuation of any asset, he shall send ..... anything contained in sub-section (7), where the valuation of any asset has been enhanced .....
View Complete Act List Judgments citing this section