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Wealth-tax Act, 1957.pdf

a1957-27.pdf
Preview of Wealth-tax Act, 1957
🔗 Source: indiacode.nic.in
📊 Size: 1.12 MB
👤 Author: Naseem
⬇️ Downloads: 59

Summary

The Wealth-Tax Act, 1957, is a comprehensive legislation that governs the taxation of wealth in India. The Act is divided into several chapters, including Charge of Wealth-Tax and Assets Subject to Such Charge, Wealth-Tax Authorities, Assessment, Special Provisions, and Miscellaneous. Key provisions include the charge of wealth-tax, net wealth, exemptions, and valuation of assets. The Act also establishes wealth-tax authorities, including the Assessing Officer, Valuation Officer, and Appellate Tribunal, and outlines their powers and jurisdiction. Additionally, the Act provides for the assessment, appeal, and revision of wealth-tax cases, as well as the payment and recovery of wealth-tax. The Act also includes provisions for refunds, registered valuers, and penalties for non-compliance. Overall, the Wealth-Tax Act, 1957, aims to provide a framework for the taxation of wealth in India and to ensure compliance with the tax laws.

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Description

The Wealth-Tax Act, 1957, is a comprehensive legislation that governs the taxation of wealth in India.

Technical Information

  • File Format: PDF
  • File Size: 1.12 MB
  • Pages: 113
  • Language: EN
  • Author: Naseem
  • Total Downloads: 59
  • Last Updated: 1 week ago

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