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Chapter 8 of The Wealth-tax Act, 1957 (Act No. 27)
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Miscellaneous
8 (VIII)
Act Details
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The Wealth-tax Act, 1957
27
12-09-1957
The Wealth-tax Act, 1957
An Act to provide for the levy of wealth-tax.
Ministry of Finance
Department of Revenue
Sections from Chapter 8 of The Wealth-tax Act, 1957 (Act No. 27)
34B - Transfers to defraud revenue to be void.
34C - Provisional attachment to protect revenue in certain cases.
35 - Rectification of mistakes.
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 certain provisions of the Act.
35E - False statement in verification mentioned in section 34AB.
35EE - Failure to furnish particulars under section 34ACC.
35EEE - Contravention of order made under second proviso to sub-section (1) or sub-section (3A) of section 37A.
35F - Abetment of false return, etc.
35G - Punishment for second and subsequent offences.
35GA - Power of Commissioner to grant immunity from prosecution.
35H - Offences by Hindu undivided families.
35HA - Offences by companies.
35-I - Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences.
35J - Certain offences to be non-cognizable.
35K - Bar on prosecution and on inadmissibility of evidence in certain circumstances.
35L - Jurisdiction of courts.
35M - Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.
35N - Presumption as to books of account, etc., in certain cases.
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
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