THE WEALTH-TAX ACT, 1957
§
Of False Return [Section 35f]]
§
Failure to produce [Section 35C]
§
Impounding of [Section 37(3)]
§
Presumption as to [Section 35N]
§
Requisition of [Section 37B]
§
Applicability [Section 1(2)]
§
Date of enforcement [Section 2(3)]
§
Non-applicability [Section 45]
§
Power to remove difficulties [Section 47]
§
Adjustment of, against refunds [Section 16(1A)]
§
liability to pay tax of deceased assessee
[section 19]
§
Certificate regarding retention of amounts
[Section 22]
§
Of person resident outside India—assessment of
[Section 22]
§
Not An Asset [Section 2(E)(1)(I)]
§
Right To Annuity Not An Asset [Section 2(E)(2)]
§
Admission by Tribunal [Section 24(3)]
§
Avoidance of repetitive appeals [Section 18C]
§
Before Commissioner (Appeals) [Section 23A]
§
From the order of the Assessing Officer to
Deputy Commissioner [Section 23]
§
From the order of Deputy Commissioner [Section
24]
§
Hearing by Deputy Commissioner [Section 23(4)]
§
To Deputy Commissioner [Section 23]
§
To Deputy Commissioner — Limitation period
[Section 23(2)]
§
To Supreme Court [Section 29]
§
To Tribunal—fee [Section 24(4)]
§
To Tribunal against enhancement by Chief
Commissioner/Commissioner [Section 26]
§
To Tribunal by Department [Section 24(2)]
§
Opportunity of being heard [Section 24(5)]
§
Order to be sent to assessee and Commissioner
[Section 24(9)]
§
Passing of order [Section 24(5)]
§
Power to take evidence on oath, etc. [Section
37]
§
Refusal to make reference [Section 27]
§
For Settlement Of Case [Section 22c]
§
Information about—publication of [Section 42A]
§
When deemed to be in default [Section 31]
§
When deemed to have concealed wealth [Section
18(1), Explns 3, 4, 5]
§
Jurisdiction and powers [Section 11]
§
Power to take evidence on oath, etc. [Section
37]
§
Additional wealth-tax [Section 16(1A)(a)]
§
Additional wealth-tax—when could be decreased
or increased [Section 16(1A)(b)]
§
Adjustment in net wealth [Section 16(1),
Proviso]
§
Amendment of intimation on filing of revised
return [Section 16(1B)]
§
Amendment of return [Section 15]
§
Assets held by AOP [Section 21AA]
§
Best judgment assessment [Section 16(5)]
§
Direct assessment of beneficiary [Section
21(2)]
§
Filing of return after due date [Section 15]
§
Intimation of tax payable [Section 16(1)]
§
Intimation when deemed to be assessment order
[Section 16(7), Expln.]
§
In the case of diversion of property held under
trust [Section 21A]
§
Liability in special cases [Section 19]
§
Making of assessment [Sections 16(3) and (4)]
§
Notice requiring attendance/production of
evidence [Section 16(2)]
§
Of agent of person resident outside India
[Section 22]
§
Of deceased person [Section 19]
§
Of HUF after partition [Section 20]
§
Of HUF after partial partition [Section 20A]
§
Of persons residing outside India [Section 22]
§
Of properties held under trust [Section 21]
§
Opportunity of being heard [Section 16(5)]
§
Reference to Valuation Officer [Section 16A]
§
Refund on the basis of return [Section 16(1)]
§
Regular assessment — meaning [Section 2(ob)]
§
Return of wealth [Section 14]
§
Self-assessment [Section 15B]
§
Signing of return [Section 15A]
§
Time limit for completion of [Section 17A]
§
Variation in exemption/deduction claimed
[Section 16(1)(b)]
§
Wealth escaping assessment [Section 17]
§
When assets are held by certain association of
persons [Section 21AA]
§
When assets are held by court of
wards/administrators [Section 21]
§
When shares of beneficiaries are indeterminate
[Section 21(4)]
§
Exempt from tax [Section 5(1)]
§
Foreign exchange asset—meaning [Section
5(1)(xvic), Expln.]
§
Held by administrators—assessment of [Section
21]
§
Held by AOP—assessment of [Section 21AA]
§
Held by court of wards—assessment of [Section
21]
§
Includible in net wealth [Section 4]
§
Meaning [Section 2(e)/2(ea)]
§
Of business—valuation of [Schedule III, Part
D]
§
Outside India—exclusion of [Section 6]
§
Properties which are not assets [Section 2(e)(1)
& (2)]
§
Valuation—determination of [Section 7]
§
Agricultural land [Section 2(e)(1)(i)]
§
Animals [Sections 2(e)(1)(iii) and 2(e)(2)(i)]
§
Building owned by cultivator [Section
2(e)(1)(ii) and Proviso]
§
Grass/standing trees on agricultural land
[Section 2(e)(1)(i)]
§
Growing crops on agricultural land [Section
2(e)(1)(i)]
§
Interest in property [Sections 2(e)(1)(v) and
2(e)(2)(iii)]
§
Right to annuity [Sections 2(e)(1)(iv) and
2(e)(2)(ii)]
§
Cash in hand [Section 2(ea)(vi)]
§
Guest house [Section 2(ea)(i)]
§
Except where forming stock-in-trade [Section
2(ea)(iii), proviso]
§
Meaning [Section 2(ea), Explanation (a)]
§
Motor cars not forming stock-in-trade [Section
2(ea)(ii)]
§
Residential house including a farm house
[Section 2(ea)(i)]
§
Does not include Specified company's house
[Section 2(ea)(i)(1)]
§
Residential house being stock-in-trade [Section
2(ea)(i)(2)]
§
Urban land [Section 2(ea)(v)]
§
Meaning [Section 2(ea), Explanation (b)]
§
Yachts, boats and aircrafts not used for
commercial purposes [Section 2(ea)(iv)]
§
Assets includible in net wealth in certain cases
[Section 4]
§
Computation of net wealth [Rule 16, Schedule
III]
§
Discontinuance of business/profession [Section
21AA]
§
Imposition of penalty on [Section 21AA(3)]
§
Of Property To Protect Revenue [Section 22DD]
§
Provisional, To Protect Revenue In Certain
Cases [Section 34c]
§
Applicability Of The Act [Section 45]
Ø
BAR
OF JURISDICTION [Section 43]
§
Meaning [Section 21(5), Expln.]
§
See Under Accounts
§
Valuation Of [Rule 3, Schedule III]
§
Discontinuance By Aop [Section 21AA]
§
Valuation Of [Schedule III, Part D]
§
Definition of [section 2(f)]
§
instruction to subordinate authorities [section
10]
§
power to make rules [section 45]
§
Power to make exemption [Section 46A]
§
Power to remove difficulties [Section 47]
§
Power to tender immunity from prosecution
[Section 36A]
§
For assessment year commencing on and from
1-4-1957 but before 1-4-1993 [Section 3(1)]
§
For assessment year commencing on and from
1-4-1993 [Section 3(2)]
§
Diversion of property [Section 21A]
§
Exemption from wealth-tax [Section 5(1)(i)]
§
Definition [Section 4, Expln. (aa)]
§
Bar Of Jurisdiction [Section 43]
§
Section 360 Not To Apply [Section 35M]
§
Powers
§
To compound offence [Section 35-I(2)]
§
To make enquiries [Section 13A]
§
To reduce or waive penalty [Section 18B]
§
To requisition books of account, etc. [Section
37B]
§
To revise orders of subordinate authorities
[Section 25]
§
To search and seizure [Section 37A]
§
To take evidence on oath [Section 37(1)]
§
To transfer cases [Section 11]
§
Prosecution with previous
sanction [Section 37-I(1)]
§
Interrelated companies—value of unquoted
equity share [Rule 13, Schedule III]
§
Net wealth—exemption of value of shares in other
companies [Section 5(1)(xix)]
§
Registered under section 25 of Companies Act,
Act not to apply [Section 45]
§
Valuation of shares/debentures [Schedule III,
Part C]
§
When deemed to be resident in India [Section 6,
Expln. 2]
§
Deemed concealment [Section 18(1), Explns. 3,
4, 5]
§
Meaning [Section 5(1)(viii), Expln. 2]
§
Application of Act [Section 45]
§
Jurisdiction For Punishment Of Offenders
[Section 35C]
§
Applicability Of [Section 35M]
§
Incurred in relation to assets includible in net
wealth to be deducted [Section 2(m)]
§
Outside India—exclusion [Section 6]
§
Of Information Respecting Assessees [Section
42B]
§
Avoidance Of [Sections 44a, 44b]
§
Agreement with other countries [Section 44B]
Ø DWELLING UNIT
§
Meaning [Section 5(1)(Ivc), Expln.]
§
Wilful Attempt [Section 35a]
§
Meaning [Sections 2(i); 19A, Expln.]
§
Status for assessment [Section 19A(3)]
§
From assessment year 1993-94
§
Assets brought by returning indians [section
5(v)]
§
building in the occupation of rulers [section
5(iii)]
§
house belonging to an individual or huf [section
5(vi)]
§
interest in huf property [section 5(ii)]
§
Jewellery in the possession of any ruler, not being his personal property [section
5(iv)]
§
properties held under trust for
charitable/religious purposes [section 5(i)]
§
Upto assessment year 1992-93
§
Agricultural tools [section 5(1)(ix)]
§
assets brought by returning indians [section
5(1)(xxxiii)]
§
assets forming part of industrial undertaking
[section 5(1)(xxxi)]
§
article intended for personal/household use
[section 5(1)(viii)]
§
bank deposits [section 5(1)(xxvi)]
§
bonds received as gift [section 5(1)(xvig)]
§
building in the occupation of rulers [section
5(1)(iii)]
§
Capital investment bonds [section 5(1)(xvid)]
§
debentures [section 5(1)(xvie)]
§
debentures issued by co-operative societies
[section 5(1)(xxiv)]
§
Deposits in schemes recognized under section
80cca of it act [section 5(1)(xxvb)]
§
deposits under national deposit scheme [section
5(1)(xxva)]
§
deposits with co-operative housing societies
[section 5(1)(xxx)]
§
Deposits with co-operative societies [section
5(1)(xxix)]
§
deposits with financial corporations [section
5(1)(xxvii)]
§
deposit/security with government/local authority
[section 5(2)]
§
deposits with housing authorities [section
5(1)(xxviib)]
§
deposits with idbi [section 5(1)(xxviia)]
§
deposits with national housing bank [section
5(1)(xxviid)]
§
Deposits with public sector companies [section
5(1)(xxviic)]
§
drawings and paintings [section 5(1)(xiii)]
§
dwelling unit and land appurtenant thereto
[section 5(1)(ivc)]
§
equity share capital in industrial undertaking
[section 5(1)(xxxiv)]
§
extent of exemption [section 5(1a)]
§
foreign exchange asset [section 5(1)(xvic) and
(xvica)]
§
Furniture [section 5(1)(viii)]
§
gallantry awards [section 5(1)(xviii)]
§
gold bonds [section 5(1)(xvia)]
§
government securities [section 5(1)(xxii)]
§
holding of shares and bonds for minimum periods
[section 5(3)]
§
household utensils [section 5(1)(viii)]
§
instruments essential for carrying on
profession/vocation [section 5(1)(x)]
§
Interest in assets of industrial undertaking
[section 5(1)(xxxii)]
§
interest in huf property [section 5(1)(ii)]
§
interest in insurance policies [section
5(1)(vi)]
§
Jewellery in the possession of any ruler, not
being his personal property [section 5(1)(xiv)]
§
medals/trophies [section 5(1)(xviiia)]
§
notified deposits [section 5(1)(xv)]
§
Patent rights [section 5(1)(v)]
§
photographs, prints, etc. [section 5(1)(xiii)]
§
post office savings [section 5(1a)]
§
professional fees to lawyers [section 5(1)(xa)]
§
properties held by trustees of gratuity fund
[section 5(1)(xviic)]
§
properties held by trustees of provident fund
[section 5(1)(xviib)
§
properties held by trustees of superannuation
fund [section 5(1)(xviid)]
§
Properties held under trust [section
5(1)(xviiba)]
§
properties held under trust for
charitable/religious purposes [section 5(1)(i)]
§
provident fund accretions [sections 5(1)(xvii)
and (xviia)]
§
relief bonds [section 5(1)(xvif)]
§
residential dwelling unit [section 5(1)(xxxa)]
§
right or interest in annuity plans of lic
[section 5(1)(xxvc)]
§
Right to receive annuity [section 5(1)(via)]
§
right to receive life annuity [section
5(1)(vii)]
§
right to receive pension [section 5(1)(vii)]
§
savings certificates [section 5(1)(xvi)]
§
scientific/art collections [section 5(1)(xi)]
§
scientific instruments [section 5(1)(xi)]
§
shares held by hufs [section 5(1)(xxiii)]
§
Shares in co-operative societies [section
5(1)(xxviii)]
§
shares in companies [section 5(1)(xx) and (xxa)]
§
special bearer bonds [section 5(1)(xvib)]
§
units of mutual funds [section 5(1)(xxiva)]
§
units of uti [section 5(1)(xxv)]
§
wealth employed for carrying on industrial
activity [section 5(1)(xxi)]
§
wearing apparel [section 5(1)(viii)]
§
Works of art [section 5(1)(xii)]
§
Meaning of tax sought to be evaded [section
18(1), expln.]
§
applicability of the act [section 45]
§
Computation of net wealth [rule 16, schedule
iii]
§
valuation of interest [rule 15, schedule iii]
§
By Book Entries [Section 4(5a)]
§
Procedure when assessee claims identical
question of law is pending before [Section 18C]
§
Assessment after partial partition [Section
20A]
§
Assessment after partition [Section 20]
§
Impartible estate, holder of [Section 4(6)]
§
Liability to wealth-tax [Section 3]
§
When deemed to be resident [Section 6, Expln. 1]
Ø
IMMUNITY
FROM PROSECUTION [Section 36A]
§
Holder Deemed To Be Individual Owner [Section
4(6)]
§
Diversion Of—Property Held Under Trust [Section
21a]
§
Applicability Of The Act [Section 45]
§
Articles, Manufacture Of, Which Are Exempt
[Schedule II]
§
Publication of [Section 42A]
§
Applicability Of The Act [Section 45]
§
For default in furnishing return [Section 17B]
§
Reduction of [Section 17B(2)]
§
Valuation Of Unquoted Share [Rule 12, Schedule
III]
§
Meaning [Section 5(1)(viii), Expln.1]
§
Not includible in net wealth [Section 5(1)(xiv)]
§
Recognition as heirloom of Ruler [Section
5(1)(xiv) Proviso]
§
Valuation of [Rule 18, Schedule III]
§
Valuation Of, [Rule 3, Schedule Iii]
§
Meaning [Section 5(1)(Ivc), Expln.]
§
Liability in respect of discontinued
business/profession [section 21AA(4)]
§
liability to pay tax of deceased assessee
[section 19]
§
Valuation Of [Rule 17, Schedule Iii]
§
Computation of periods of [Section 40]
§
For completion of
assessment/reassessment—exclusions [Section 17A, Expln. 1]
§
For levy of penalty [Section 18(5)]
§
For sending intimation regarding tax/interest
[Section 16(1), Proviso]
§
Restrictive Covenants [Rule 21, Schedule Iii]
§
Rectification Of [Section 35]
§
Of Property — When Void [Section 34b]
§
Applicability Of The Act [Section 45]
§
Assets exempt from tax [Section 5(1)]
§
Assets held by AOP under irrevocable transfer
[Section 4(1)]
§
Assets held by minor child [Section 4(1)]
§
Except income referred to in section 64(1A),
proviso [Section 4(1), second and third provisos]
§
Assets transferred for inadequate consideration [Section
4(1)]
§
Concealment of—levy of penalty [Section 18(1)]
§
Debts deductible [Section 4(3)]
§
Exclusion of assets outside India [Section 6]
§
Exclusion of debts outside India [Section 6]
§
Gift by book entries [Section 5(5A)]
§
Gifted assets when excluded [Section 4(1),
Proviso]
§
Individual property converted into HUF property
[Section 2(1A)]
§
Lease by co-operative housing society [Section
4(7)]
§
Reassessment of [Section 17]
§
Valuation of assets [Section 7]
§
Value of property transferred irrevocably
[Section 4(5)]
§
Amounts Standing Deemed To Be Monies Brought
Into India [Section 5(1)(Xxxiii), Expln.]
§
Failure to comply with [Section 18(1)]
§
For reassessment [Section 17(1)]
§
Of demand of tax [Section 30]
§
Requiring attendance of assessee [Section
16(2)]
§
Requiring production of evidence [Section
16(2)]
§
To administrator [Section 19(2)]
§
To legal representative [Section 19(2)]
§
Under section 16(2)—limitation period [Section
16(2), Proviso]
§
Abetment of false return [Section 35F]
§
Bar on prosecution [Section 35K]
§
Contravention of order under section 37A(3A)
[Section 35EEE]
§
Culpable mental state—meaning [Section 35-O,
Expln.]
§
False statement in verification [Sections 35D
and 35E]
§
Failure to furnish particulars [Section 35EE]
§
Failure to furnish return
[Section 35R]
§
Failure to produce accounts/records [Section
35C]
§
Jurisdiction of court [Section 35C]
§
Non-cognizable [Section 35J]
§
Power to compound [Section 35-I(2)]
§
Punishment for second/subsequent offences
[Section 35G]
§
Section 360 of Cr. P.C. not to apply to
certain [Section 35M]
§
Assessment Where Assets Are Held By [Section
21(4a)]
§
Assessment After [Section 20]
§
Assessment After [Section 20a]
§
To be made notwithstanding reference, etc.
[section 29a]
§
when payable and when assessee deemed in
default [section 31]
§
Approval of Deputy Commissioner [Section 18(3)]
§
Assessee to be heard before levying penalty
[Section 18B(4)]
§
Failure to offer explanation [Section 18(1),
Expln. 2]
§
For concealment of wealth [Section 18(1)]
§
For failure to allow inspection [Section 18A]
§
For failure to answer questions [Section 18A]
§
For failure to comply with notice [Section
18(1)]
§
For failure to file return [Section 18(1)
§
For failure to furnish information [Section
18A]
§
For failure to sign statements [Section 18A]
§
Levied by Assistant Commissioner [Section
18(3)]
§
Limitation period [Section 18(5)]
§
Offering false explanation [Section 18(1),
Expln. 2]
§
Opportunity for being heard [Section 18(2)]
§
Waiver—approval of Board [Section 18B(2)]
§
Meaning [Section 5(1)(xxxiii), Expln.; Section 5(1)(xvic), Expln.]
§
Applicability of the Act [Section 45]
§
Meaning [Section 45(i), Expln.]
§
Valuation Of [Rule 10, Schedule Iii]
§
As to books of account [Section 35N]
§
As to culpable mental state [Section 35-O]
§
Applicability Of [Section 35m]
§
Discontinuance By Aop [Section 21aa]
§
Of Entries In Records/Documents [Section 36]
§
Charge/mortgage—when void [Section 34B]
§
Provisional attachment [Section 22DD]
§
immunity from [Section 22H(1A)]
§
immunity—withdrawal of [Section 22H(2)]
§
power to tender immunity [Section 36A]
§
see also under OFFENCES
§
Order by Settlement Commission [Section 22DD]
§
To protect revenue [Section 34C]
§
Meaning [Section 5(1)(Xxviic), Expln.]
§
Of Information Respecting Assessees [Section
42a]
§
Procedure When Assessee Claims Identical, Is Pending
Before High Court/Supreme Court [Section 18c]
§
Maximum marginal rate—meaning [Section 2(lc)]
§
From assessment year 1993-94 [Section 3(2)]
§
Upto assessment year 1992-93 [Section 3(1) and Schedule I]
§
Notice to assessee [Section 17(1)]
§
Notice—limitation period [Section 17(1A)]
§
Period of limitation [Section 17(1), Proviso]
§
Reasons to be recorded [Section 17(1), Proviso]
§
Time limit for completion of [Section 17A]
§
Liability of transferees of properties in
certain cases [Section 33]
§
Notice of demand [Section 30]
§
Of tax from agent [Section 22]
§
Of amounts due under settlement of case
[Section 22J]
§
When assessee is deemed to be in default
[Section 31]
Ø
RECTIFICATION
OF MISTAKE [Section 35]
§
Application to High Court [Section 27(3)]
§
Cost not to include reference fee [Section
27(7)]
§
Hearing by High Court [Section 27(6), 28]
§
Hearing by Supreme Court [Section 27(b)]
§
Modification of question [Section 27(5)]
§
Refusal by Tribunal [Section 27]
§
Tax to be paid notwithstanding reference
[Section 29A]
§
Time limit for preferring reference [Section
27]
§
To Supreme Court [Section 27(3A)]
§
Hearing of parties [Section 16A(5)]
§
Notice to assessee regarding proposed value
[Section 16A(4)]
§
Notice to assessee to produce accounts [Section
16A(2)]
§
Order of valuation [Section 16A(6)
§
Due to appellate order [Section 34A(1)]
§
Interest payable to assessee [Section 34A(3A)]
§
Interest on refunds [Section 34A(3B)]
§
Interest on withheld amount [Section 34A(4)]
§
Interest when assessing officer does not grant
refund [Section 34A(3)]
§
Withholding of [Section 34A(2)]
§
Appearance by [Section 34AA]
§
Application by existing valuer [Section 34AC]
§
Existing, to apply afresh [Section 34AE]
§
Furnishing of particulars [Section 34ACC]
§
Registration of [Section 34AB]
§
Removal of name from register [Section 34AD]
§
Restoration of name in register [Section 34AD]
§
Restrictions on practice [Section 34AC]
Ø RELIGIOUS TRUST
§
Diversion Of Property [Section 21a]
§
Power Of Central Government [Section 47]
§
Books Of Account [Section 37b]
§
Default in furnishing of [Section 17B]
§
Due date—meaning [Section 17B, Expln.]
§
Failure to furnish [Section 35B]
§
Filing after due date [Section 15]
§
Penalty for non-filing of [Section 18(1)]
§
Verification of [Section 15A]
§
When not invalid [Section 42C]
§
Examination of record of proceedings [Section
25(2)]
§
Limitation period [Section 25(3) & (4)]
§
Power of Commissioner [Section 25]
§
Where not permissible [Section 25(1), Proviso]
§
Any one building in the occupation of a Ruler
exempt [Section 5(1)(iii)]
§
Jewellery as heirloom exempt [Section 5(1)(iv),
Proviso]
§
Application of Criminal Procedure Code
[Section 37A(11)]
§
Application to Board for return of books
[Section 37A(9)]
§
Application to Chief Commissioner/Commissioner
[Section 37A(9A)]
§
Authorisation [Section 37A(1)]
§
Direction by authorised officer not to part
with possession of assets [Section 37A(3A)]
§
Entry to building, etc. [Section 37A(1)]
§
Examination of persons [Section 37A(4)
§
Failure to produce books, etc. [Section
37A(1)]
§
Limitation for completion of proceedings
[Section 37A(5A)]
§
Making of copies of documents seized [Section
37A(7)]
§
Power to order [Section 37A]
§
Presumption as to books [Section 37A(5)]
§
Release of assets [Section 37A(5A)]
§
Requisition of police assistance [Section 37A(3)]
§
Retained assets—how to be dealt with [Section
37A(5B)]
§
Retention of assets seized [Section 37C]
§
Retention of books of account [Section 37A(6)]
§
Search of person [Section 37A(1)]
§
Seizure of books, documents, etc. [Section
37A(1)]
§
Where physical possession not feasible
[Section 37A(1), Proviso]
§
Assessee
when deemed to be in default [Section 15B(3)]
§
Liability to pay tax [Section 15B]
Ø
SERVICE
OF NOTICE [Section
41]
§
Appointment of Chairman and members [Section
22B(3)]
§
Composition of [Section 22B]
§
Consideration of materials produced [Section
22D(5)]
§
Constitution of [Section 22B(1)]
§
Decision to be by majority [Section 22BD]
§
Examination of records [Section 22D(3)]
§
Hearing of parties [Section 22D(4)]
§
Inspection of reports [Section 22G]
§
Order of settlement [section 22D(6)]
§
Power to grant immunity [Section 22H]
§
Power to order provisional attachment [Section
22DD]
§
Power to reopen completed proceedings [Section
22E]
§
Power to send back case to Assessing Officer
[Section 22HA]
§
Power to transfer cases [Section 22BC]
§
Rules of, to be laid before Parliament [Section
46(4)]
§
Proceedings to be judicial [Section 22L]
§
Vice chairman — meaning [Section 22A(f)]
§
Vice chairman — when to act as Chairman
[Section 22BB]
§
Withdrawal of immunity from prosecution
[Section 22H(1A)]
§
Application for [section 22c]
§
bar of subsequent application [section 22k]
§
Bench — meaning [section 22a(a)]
§
case — meaning [section 22a(b)]
§
chairman—meaning [section 22a(c)]
§
composition of settlement commission [section
22b(2)]
§
conclusiveness of order [section 22-i]
§
extension of time for payment of unpaid amount
[section 22d(2b)]
§
furnishing of copies of reports [section 22g]
§
Hearing of parties [section 22d(4)]
§
inspection of reports [section 22g]
§
interest on unpaid amounts [section 22d(2c)]
§
jurisdiction of commission [section 22ba]
§
levy of additional tax [section 22d(2d)]
§
member — meaning [section 22a(d)]
§
procedure on receipt of application [section
22d]
§
proceedings to be judicial [section 22l]
§
Recovery of sums due [section 22j]
§
reopening of proceedings [section 22e]
§
wealth-tax authority—meaning [section 22a(g)]
§
when settlement becomes void [section 22d(6),
(7)]
§
Investment Of Trust Funds [Section 21a]
§
Valuation Of [Schedule Iii Part C]
§
Act Not To Apply [Section 45(H)]
§
Instructions To [Section 10]
§
Direct reference by Tribunal [Section 27(3A)]
§
Procedure when assessee claims identical
question of law is pending before [Section 18C]
§
Recovery from agent [Section 22]
§
Recovery from trustee [Section 21A]
§
To be paid notwithstanding reference, etc.
[Section 29A]
§
Wilful attempt to evade tax, etc. [Section
35A]
§
Maximum Marginal Rate—Meaning [Section 21a,
Expln.]
§
Irrevocable transfer—meaning [Section 4, Expln.]
§
Liability of transferee in certain cases
[Section 33]
§
To defraud Revenue void [Section 34B]
§
Applicability Of The Act [Section 45]
§
Application of income [Section 21A]
§
Deemed trust [Section 21(1), Expln.]
§
For public charitable/religious
purposes—diversion of property [Section 21A]
§
Funds invested in shares [Section 21A]
§
Meaning [Section 21A, Expln.]
§
Recovery of tax from trustee [Section 21A]
§
Voluntary contributions [Section 21A]
§
Assessment of [Section 21(1)]
§
Liability in respect of property held under
trust [Section 21(3)]
§
Power to make exemption, etc. In relation to [section
46a]
§
Meaning of [Section 2(ea), Expln. (b)]
§
Assets of business [Rule 14, Schedule III]
§
Interest in form [Rule 15, Schedule III]
§
Jewellery [Rule 18, Schedule III]
§
Life interest [Rule 17, Schedule. III]
§
Other assets [Rule 20, Schedule III]
§
Notice to assessee for production of accounts
[Section 16A(2)]
§
Registered valuer—meaning [Section 2(oaa)]
§
Valuation date—meaning [Section 2(q)]
§
Valuation officer—meaning [Section 2(r)]
§
Global Valuation [Rule 14, Schedule Iii]
§
Quoted shares/debentures [Rule 9, Schedule
III]
§
Special provisions for quoted shares [Rule 9A,
Schedule III]
§
Unquoted equity shares [Rule 11, Schedule III]
§
Unquoted preference shares [Rule 10, Schedule
III]
§
Unquoted shares in industrial companies [Rule 13,
Schedule III]
§
Adjustment for unearned increase in value
[Rule 7, Schedule III]
§
Adjustment to value [Rule 6, Schedule III]
§
Building/land [Rule 3, Schedule III]
§
Gross maintainable rent [Rule 5, Schedule III]
§
Net maintainable rent [Rule 4, Schedule III]
§
When rule 3 does not apply [Rule 8, Schedule
III]
§
Adjustment In Value For Subsequent Years [Rule
19, Schedule Iii]
§
Appointment of [Section 12A]
§
Accounting year—meaning [Rule 2(1), Schedule
III]
§
Assets of business [Part D, Schedule III]
§
Debenture—meaning [Rule 2(2), Schedule III]
§
Definitions [Rule 2, Schedule III]
§
Equity share—meaning [Rule 2(3), Schedule III]
§
Gold—meaning [Rule 2(4)], Schedule III
§
Gold ornaments [Rule 2(5), Schedule III]
§
Immovable properties [Part B, Schedule III]
§
Investment company [Rule 2(6), Schedule III]
§
Jewellery [Rule 2(7), Schedule III]
§
Preference shares [Rule 2(8), Schedule III]
§
Quoted share [Rule 2(9), Schedule III]
§
Recognized stock exchange [Rule 2(10),
Schedule III]
§
Restrictive covenants [Rule 21, Schedule III]
§
Shares/debentures [Part C, Schedule III]
§
Unquoted share [Rule 2(11), Schedule III]
§
How To Be Determined [Section 7]
§
Registration Of [Section 34ab]
§
Punishment For False Statement [Sections 35d, 35e]
§
Concealment Of—Investigation [Section 37]
§
Non-filing of return [Section 17(1A), Expln.]
§
Notice to assessee [Section 17(1)]
§
Assessee deemed to be in default [Section 31]
§
Extension of time for payment of [Section
31(3)]
§
Liability of transferee of property [Section
33]
§
Mode of recovery [Section 32]
§
Notice of demand [Section 30]
§
Of deceased person payable by legal
representative [Section 19]
§
Appearance of authorised representative
[Section 44]
§
Appointment of valuation officer [Section 12A]
§
Furnishing of statement/information [Section
38]
§
Instructions from Board [Section 10]
§
Jurisdiction of assessing officer [Section 11]
§
Powers of valuation officer [Section 38A]
§
Power to transfer case [Section 11]
§
Power to waive/reduce penalties [Section 18B]
§
Transfer of—effect on pending assessments
[Section 39]