the wealth-tax act, - indian railways：财富税法案，的印度铁路

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1、TheWealth-TaxAct,1957------------------------------------------------------------------------(ActNo.27of1957)INCOMPLETECONTENTSSectionsParticularsPreambleChapterIPreliminary1Shorttitle,extentandcommencement2DefinitionsChapterIIChargeofWealth-TaxandAssetssubjecttosuchcharge3Chargeofwealth-

2、tax4Netwealthtoincludecertainassets5Exemptionsinrespectofcertainassets6ExclusionofassetsanddebtsoutsideIndia7ValueofassetshowtobedeterminedChapterIIIWealth-TaxAuthorities8Wealth-Taxauthoritiesandtheirjurisdiction8AOmitted8AAOmitted8BOmitted9Controlofwealth-taxauthorities9AOmitted10Instruc

3、tionstosubordinateauthorities10AOmitted11JurisdictionofAssessingOfficersandpowertotransfercases11AOmitted11AAOmitted11BOmitted12Omitted12AAppointmentofValuationOfficers13Omitted13APowersofDirector-GeneralorDirector,ChiefCommissionerorCommissionerandDeputyCommissionertomakeenquiriesChapter

4、IVAssessment14ReturnofWealth15Returnafterduedateandamendmentofreturn15AReturnbywhomtobesigned15BSelf-assessment15COmitted16Assessment16AReferencetoValuationOfficer17Wealthescapingassessment17ATime-limitforcompletionofassessmentandreassessment17BInterestfordefaultsinfurnishingreturnofnetwe

5、alth18Penaltyforfailuretofurnishreturns,tocomplywithnoticesandconcealmentofassets18APenaltyforfailuretoanswerquestions,signstatements,furnishinformation,allowinspections,etc.18BPowertoreduceorwaivepenaltyincertaincases-ChapterIVASpecialProvisionforAvoidingrepetitiveappeals18CProcedurewhen

6、assesseeclaimsidenticalquestionoflawispendingbeforeHighCourttoSupremeCourt-ChapterIVBChargeorAdditionalWealth-Taxincertaincases18DOmittedChapterVLiabilitytoAssessmentinSpecialcases19Taxofdeceasedpersonpayablebylegalrepresentative19AAssessmentinthecaseofexecutors20Assessmentafterpartitiono

7、faHinduundividedfamily20AAssessmentafterpartialpartitionofaHinduundividedfamily21Assessmentwhenassetsareheldbycourtsofwards,administrators-general,etc.21AAssessmentincasesofdiversionofproperty,orofincomefromproperty,heldundertrustforpubliccharitableorreligiouspurpos