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Section No.Section Heading
1Short title, extent and commencement
13APowers of Director General or Director, Chief Commis­sioner or Commissioner and Joint Commissioner to make enquiries
2Definitions
31When tax, etc., payable and when assessee deemed in default
3Charge of wealth-tax
34ARefunds
35AWilful attempt to evade tax, etc.
4Net wealth to include certain assets
5Exemptions in respect of certain assets
35DFalse statement in verification, etc., made under certain provisions of the Act
35EFalse statement in verification mentioned in section 34AB
6Exclusion of assets and debts outside India
43Bar of jurisdiction
44Appearance before wealth-tax authorities by authorized representatives
7Value of assets, how to be determined
46APower to make exemption, etc., in relation to certain Union Territories
47Power to remove difficulties
8Wealth-tax authorities and their jurisdiction
8A[OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]
8AA[OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988]

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