• admin@gbnco.com
    +91 - 9941 91 9941

  • New No 13, Old No 6/2, Sait Colony, IInd Street, Egmore, Chennai - 600008. Tamil Nadu, India

  •  
         
       
     
    Wealth_Tax_Act
    Section / Rule Number   Content   
     
    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
    41 Service of notice
    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 grounds
    42D Presumption as to assets, books of account, etc.
    43 Bar of jurisdiction
    44 Appearance before wealth-tax authorities by authorised representatives
    44B Countries with which no agreement exists
    44C Rounding off of net wealth
    44D Rounding off of tax, etc.
    46 Power to make rules
    46A Power to make exemption, etc., in relation to certain Union territories
    47 Power to remove difficulties
    44A Agreement for avoidance or relief of double taxation with respect to wealth-tax.
    45 Act not to apply in certain cases
     
         
    190601 Times Visited