1 | Short title, extent and commencement |
2 | Definitions |
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 |
8 | Wealth-tax authorities and their jurisdiction |
8A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
8AA | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
8B | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
9 | Control of wealth-tax authorities |
9A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
10 | Instructions to subordinate authorities |
10A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
11 | Jurisdiction of Assessing Officers and power to transfer cases |
11A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
11AA | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
11B | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987,W.E.F. 1-4-1988] |
12 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
12A | Appointment of Valuation Officers |
13 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
13A | Powers of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner to make enquiries |
14 | Return of wealth |
15 | Return after due date and amendment of return |
15A | Return by whom to be signed |
15B | Self-assessment |
15C | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
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 |
18C | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court |
18D | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1989, W.E.F. 1-4-1989] |
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 |
22A | Definitions |
22B | Wealth-tax Settlement Commission |
22BA | Jurisdiction and powers of Settlement Commission |