The Wealth-tax Act, 1957

• S. 00
• S. 1Restored by Act 3 of 1989, s
• S. 2Ins

Chapter Section 1[2[22A

• S. 2-SECTION-1-2Definitions

Chapter Section 1[2[35F

• S. 2-SECTION-1-2-10Abetment of false return, etc.

Chapter Section 1[2[35G

• S. 2-SECTION-1-2-11Punishment for second and subsequent offences

Chapter Section 1[2[35H

• S. 2-SECTION-1-2-12Offences by Hindu undivided families

Chapter Section 1[2[35HA

• S. 2-SECTION-1-2-13Offences by companies

Chapter Section 1[2[35-I

• S. 2-SECTION-1-2-14Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences

Chapter Section 1[2[35J

• S. 2-SECTION-1-2-15Certain offences to be non-cognizable

Chapter Section 1[2[35K

• S. 2-SECTION-1-2-16Bar on prosecutions and on inadmissibility of evidence in certain circumstances

Chapter Section 1[2[35L

• S. 2-SECTION-1-2-17Jurisdiction of courts

Chapter Section 1[2[35M

• S. 2-SECTION-1-2-18Section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, not to apply

Chapter Section 1[2[35N

• S. 2-SECTION-1-2-19Presumption as to books of account, etc., in certain cases

Chapter Section 1[2[22BA

• S. 2-SECTION-1-2-2Jurisdiction and powers of Settlement Commission

Chapter Section 1[2[22DD

• S. 2-SECTION-1-2-3Power of Settlement Commission to order provisional attachment to protect revenue

Chapter Section 1[2[22HA

• S. 2-SECTION-1-2-4Abatement of the proceedings before Settlement Commission

Chapter Section 1[2[22HAA

• S. 2-SECTION-1-2-5Credit for tax paid in case of abatement of proceedings

Chapter Section 1[2[22K

• S. 2-SECTION-1-2-6Bar on subsequent application for settlement

Chapter Section 1[2[34ACC

• S. 2-SECTION-1-2-7Furnishing of particulars in certain case

Chapter Section 1[2[35EE

• S. 2-SECTION-1-2-8Failure to furnish particulars under section 34ACC

Chapter Section 1[2[35EEE

• S. 2-SECTION-1-2-9Contravention of order made under second proviso to sub-section (1) or sub-section (3A) of section 37A

• S. 3Subs
• S. 4Subs
• S. 5Gross maintainable rent how to be computed
• S. 6The proviso added by Act 4 of 1988, s
• S. 7Ins
• S. 8Ins
• S. 8A[Power of Commissioner respecting specified areas, cases, persons, etc

Chapter Section 8AA

• S. 8AA—

• S. 8B[Power to transfer cases
• S. 9Subs
• S. 9A[Commissioners of Wealth-tax (Appeals)
• S. 10Sub-section (3) omitted by Act 18 of 1992, s
• S. 10A[Directors of Inspection
• S. 11The Explanation omitted by Act 14 of 2001, s
• S. 11A[Inspector of Wealth-tax

Chapter Section 11AA

• S. 11AA—

• S. 11B[Wealth-tax Officer competent to perform any function or functions
• S. 12Ins
• S. 12AAppointment of Valuation Officers
• S. 13[Wealth-tax authorities to follow orders, etc
• S. 13APowers of Director-General or Director, Chief Commissioner or Commissioner and Joint Commissioner to make enquiries
• S. 14Ins
• S. 14APower of Board to dispense with furnishing documents, etc
• S. 14BFiling of return in electronic form
• S. 15Valuation of interest in firm or association of persons
• S. 15AReturn by whom to be signed
• S. 15BSelf-assessment
• S. 15C[Provisional assessment
• S. 16Computation of net wealth of the firm or association and its allocation amongst the partners or members
• S. 16AReference to Valuation Officer
• S. 17Valuation of life interest
• S. 17ATime limit for completion of assessment and reassessment
• S. 17BInterest for defaults in furnishing return of net wealth
• S. 18Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc
• S. 18APenalty for failure to answer questions, sign statements, furnish information, allow inspection, etc
• S. 18BPower to reduce or waive penalty in certain cases
• S. 18CProcedure when assessee claims identical question of law is pending before High Court or Supreme Court
• S. 18D[Additional wealth-tax]
• S. 19Tax of deceased person payable by legal representative
• S. 19AAssessment in the case of executors
• S. 20Assessment after partition of a Hindu undivided family
• S. 20AAssessment after partial partition of a Hindu undivided family
• S. 21Assessment when assets are held by courts of wards, administrators-general, etc
• S. 21A—

Chapter Section 1[21AA

• S. 21AAAssessment when assets are held by certain associations of persons

• S. 22Assessment of persons residing outside India

Chapter Section 1[22-I

• S. 22-IOrder of Settlement to be conclusive

• S. 22ADefinitions
• S. 22BWealth-tax Settlement Commission

Chapter Section 1[22BB

• S. 22BBVice-Chairman to act as Chairman or to discharge his functions in certain circumstances

Chapter Section 1[22BC

• S. 22BCPower of Chairman to transfer cases from one Bench to another

Chapter Section 1[22BD

• S. 22BDDecision to be by majority

• S. 22CApplication for settlement of cases
• S. 22DProcedure on receipt of an application under section 22C
• S. 22EPower of Settlement Commission to reopen completed proceedings
• S. 22FPowers and procedure of Settlement Commission
• S. 22GInspection, etc
• S. 22HPowers of Settlement Commission to grant immunity from prosecution
• S. 22JRecovery of sums due under order of settlement
• S. 22KBar on subsequent application for settlement
• S. 22LProceedings before the Settlement Commission to be judicial proceedings
• S. 22M[Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commi
• S. 23Appeal to the 3 [Deputy Commissioner (Appeals)] from orders of 1[Assessing Officer
• S. 23AAppealable orders before Commissioner (Appeals)
• S. 24Appeal to the Appellate Tribunal from orders of the 3[Deputy Commissioner (Appeals)]
• S. 25Powers of Commissioner to revise orders of subordinate authorities
• S. 26Appeal to the Appellate Tribunal from orders of enhancement by 1[Chief Commissioner or Commissioner]
• S. 27Reference to High Court
• S. 27AAppeal to High Court
• S. 28Hearing by High Court
• S. 29Appeal to Supreme Court
• S. 29ATax to be paid notwithstanding reference, etc
• S. 29BDefinition of High Court
• S. 30Notice of demand
• S. 31When tax, etc
• S. 32Mode of recovery
• S. 33Liability of transferees of properties in certain cases
• S. 34[Restrictions on registration of transfers of immovable property in certain cases
• S. 34ARefunds

Chapter Section 1[34AA

• S. 34AAAppearance by registered valuers

Chapter Section 1[34AB

• S. 34ABRegistration of valuers

Chapter Section 1[34AC

• S. 34ACRestrictions on practice as registered valuer

Chapter Section 1[34AD

• S. 34ADRemoval from register of names of valuers and restoration

Chapter Section 1[34AE

• S. 34AEExisting registered valuers to apply afresh

• S. 34BTransfers to defraud revenue to be void
• S. 34CProvisional attachment to protect revenue in certain cases
• S. 35Rectification of mistakes

Chapter Section 1[35-O

• S. 35-OPresumption as to culpable mental state

• S. 35AWilful attempt to evade tax, etc
• S. 35BFailure to furnish returns of net wealth
• S. 35CFailure to produce accounts, records, etc
• S. 35DFalse statement in verification, etc
• S. 35EFalse statement in verification mentioned in section 34AB
• S. 35FAbetment of false return, etc
• S. 35GPunishment for second and subsequent offences
• S. 35HOffences by Hindu undivided families
• S. 35IProsecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences
• S. 35JCertain offences to be non-cognizable
• S. 35KBar on prosecution and on inadmissibility of evidence in certain circumstances
• S. 35LJurisdiction of courts
• S. 35MSection 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
• S. 35NPresumption as to books of account, etc
• S. 35OPresumption as to culpable mental state
• S. 36Proof of entries in records or documents
• S. 36APower to tender immunity from prosecution
• S. 37Power to take evidence on oath, etc
• S. 37APower of search and seizure
• S. 37BPower to requisition books of account, etc
• S. 37CApplication of retained assets
• S. 38Information, returns and statements
• S. 38APowers of Valuation Officer, etc
• S. 39Effect of transfer of authorities on pending proceedings
• S. 40Computation of periods of limitation
• S. 41Service of notice
• S. 42Notice deemed to be valid in certain circumstances
• S. 42APublication of information respecting assessees
• S. 42BDisclosure of information respecting assessees
• S. 42CReturn of wealth, etc
• S. 42DPresumption as to assets, books of account, etc
• S. 43Bar of jurisdiction
• S. 44Appearance before wealth-tax authorities by authorised representatives
• S. 44AAgreement for avoidance or relief of double taxation with respect to wealth-tax
• S. 44BCountries with which no agreement exists
• S. 44CRounding off of net wealth
• S. 44DRounding off of tax, etc
• S. 45Act not to apply in certain cases
• S. 46Power to make rules
• S. 46APower to make exemption, etc
• S. 47Power to remove difficulties
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• S. 800
• S. 1988(2) Every order made under sub-section (1) shall be laid before each House of Parliament