CHAPTER I
CHAPTER II
4 Net wealth to include certain assets
5 Exemptions in respect of certain assets
CHAPTER III
8 Wealth-tax authorities and their jurisdiction
9 Control of wealth-tax authorities
10 Instructions to subordinate authorities
11 Jurisdiction of Assessing Officers and power to transfer cases
11AA Commissioner competent to perform any function or funct
11B Wealth-tax Officer competent to perform any function or
12 Control of wealth-tax authorities
12A Appointment of Valuation Officers
13 Wealth-tax authorities to follow orders, etc., of the Boa
13A Powers of Director-General or Director,Chief CommisÂsion
CHAPTER IV - Assessment
15 Return after due date and amendment of return
15A Return by whom to be signed
16A Reference to Valuation Officer
17A Time limit for completion of assessment and reassessment
17B Interest for defaults in furnishing return of net wealth
18 Penalty for failure to furnish returns, to comply with no
18A Penalty for failure to answer questions, sign statements
CHAPTER IVA - Special Provision For Avoiding Repetitive Appe
CHAPTER IVB - Charge of Additional Wealth Tax in Certain Cas
CHAPTER V - Liability To Assessment In Special Cases
19 Tax of deceased person payable by legal representative
19A Assessment in the case of executors
20 Assessment after partition of a Hindu undivided family
20A Assessment after partial partition of a Hindu undivided
21 Assessment when assets are held by courts of wards, admin
21A Assessment in cases of diversion of property, or of inco
21AA Assessment when assets are held by certain associations
CHAPTER VA - Settlement of Cases
22B Wealth-tax Settlement Commission
22BA Jurisdiction and powers of Settlement Commission
22BB Vice-Chairman to act as Chairman or to discharge his fu
22BC Power of Chairman to transfer cases from one Bench to a
22BD Decision to be by majority
22C Application for settlement of cases
22D Procedure on receipt of an application under section 22C
22DD Power of Settlement Commission to order provisional att
22E Power of Settlement Commission to reopen completed proce
22F Powers and procedure of Settlement Commission
22G Inspection, etc., of reports
22H Powers of Settlement Commission to grant immunity from p
22HA Abatement of the proceeding before Settlement Commissio
22HAA Credit for tax paid in case of abatement of proceeding
22-I Order of settlement to be conclusive
22J Recovery of sums due under order of settlement
22K Bar on subsequent application for settlement
22L Proceedings before the Settlement Commission to be judic
CHAPTER VI - Appeals, Revisions And References
23 Appeal to the Deputy Commissioner (Appeals) from orders o
24 Appeal to the Appellate Tribunal from orders of the Deput
25 Powers of Commissioner to revise orders of subordinate au
26 Appeal to the Appellate Tribunal from orders of enhanceme
CHAPTER VII - Payment And Recovery of Wealth -Tax
31 When tax, etc., payable and when assessee deemed in defau
33 Liability of transferees of properties in certain cases
34 Restrictions on registration of transfers of immovable pr
CHAPTER VIIA - Refunds
CHAPTER VIIB - Registered Valuers
34AA Appearance by registered valuers
34AC Restrictions on practice as registered valuer
34ACC Furnishing of particulars in certain cases
34AD Removal from register of names of valuers and restorati
CHAPTER VIII - Miscellaneous
34B Transfers to defraud revenue to be void
34C Provisional attachment to protect revenue in certain cas
35A Wilful attempt to evade tax, etc.
35B Failure to furnish returns of net wealth
35C Failure to produce accounts, records, etc
35D False statement in verification, etc., made under certai
35E False statement in verification mentioned in section 34A
35EE Failure to furnish particulars under section 34ACC
35EEE Contravention of order made under second proviso to su
35F Abetment of false return, etc.
35G Punishment for second and subsequent offences
35GA Power of Commissioner to grant immunity from prosecutio
35H Offences by Hindu undivided families
35-I Prosecutions to be with the previous sanction of certai
35J Certain offences to be non-cognizable
35K Bar on prosecution and on inadmissibility of evidence in
35M Section 360 of the Code of Criminal Procedure, 1973, and
35N Presumption as to books of account, etc., in certain cas
35-O Presumption as to culpable mental state
36 Proof of entries in records or documents
36A Power to tender immunity from prosecution
37 Power to take evidence on oath, etc.
37A Power of search and seizure
37B Power to requisition books of account, etc.
37C Application of retained assets
38 Information, returns and statements
38A Powers of Valuation Officer, etc
39 Effect of transfer of authorities on pending proceedings
40 Computation of periods of limitation
42 Notice deemed to be valid in certain circumstances
42A Publication of information respecting assessees
42B Disclosure of information respecting assessees
42C Return of wealth, etc., not to be invalid on certain gro
42D Presumption as to assets, books of account, etc.
44 Appearance before wealth-tax authorities by authorised re
44A Agreement for avoidance or relief of double taxation wit
44B Countries with which no agreement exists
44C Rounding off of net wealth
45 Act not to apply in certain cases
46A Power to make exemption, etc., in relation to certain Un
SCHEDULE-I
SCHEDULE-II
SCHEDULE III - Rules For Determining The Value of Assests
APPENDIX
ANNEX