1 - Short title, extent and commencement
2 - Definitions
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3 - Charge of wealth-tax
4 - Net wealth to include certain assets
5 - Exemptions in respect of certain assets
6 - Exclusion of assets and debts outside India
7 - Value of assets, how to be determined
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8 - Wealth-tax authorities and their jurisdiction
8A - Power of Commissioner respecting specified areas, cases, persons, etc
8AA - Concurrent jurisdiction of Inspecting Assistant Commissioner and Wealth-tax Officer
8B - Power to transfer cases.
9 - Control of wealth-tax authorities.—
9A - Commissioners of Wealth-tax (Appeals)
10 - Instructions to subordinate authorities
10A - Directors of Inspection
11 - Jurisdiction of Assessing Officers and power to transfer cases
11A - Inspector of Wealth-tax
11AA - Commissioner competent to perform any function or functions
11B - Wealth-tax Officer competent to perform any function or functions
12 - Control of wealth-tax authorities
12A - Appointment of Valuation Officers
13 - Wealth-tax authorities to follow orders, etc., of the Board
13A - Powers of Director-General or Director, Chief Commissioner or Commissioner and Joint Commissioner to make enquiries
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14 - Return of wealth
14A - Power of Board to dispense with furnishing documents, etc., with return of wealth
14B - Filing of return in electronic form
15 - Return after due date and amendment of return
15A - Return by whom to be signed
15B - Self-assessment
15C - Provisional assessment
16 - Assessment
16A - Reference to Valuation Officer
17 - Wealth escaping assessment
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 notices and concealment of assets, etc
18A - Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc
18B - Power to reduce or waive penalty in certain cases
18BA - Power of Commissioner to grant immunity from penalty
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18C - Procedure when assessee claims identical question of law is pending before High Court or Supreme Court
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18D - Omitted
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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 family.
21 - Assessment when assets are held by courts of wards, administrators-general, etc
21A - Assessment in cases of diversion of property, or of income from property, held under trust for public charitable or religious purposes.
21AA - Assessment when assets are held by certain associations of persons
22 - Assessment of persons residing outside India
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22A - Definitions
22B - Wealth-tax Settlement Commission
22BA - Jurisdiction and powers of Settlement Commission.
22BB - Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances.
22BC - Power of Chairman to transfer cases from one Bench to another.
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 attachment to protect revenue.
22E - Power of Settlement Commission to reopen completed proceedings
22F - Powers and procedure of Settlement Commission
22G - Inspection, etc., of reports
22H - Powers of Settlement Commission to grant immunity from prosecution
22HA - Abatement of proceedings before Settlement Commission
22HAA - Credit for tax paid in case of abatement of proceedings
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 judicial proceedings
22M - Omitted
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