MISCELLANEOUS - Wealth Tax Act, 1957

Chapter: VIII
MISCELLANEOUS
Section 34B	:	Transfers to defraud revenue to be void
Section 34C	:	Provisional attachment to protect revenue in certain cases
Section 35	:	Rectification of mistakes
Section 35A	:	Wilful attempt to evade tax, etc.
Section 35B	:	Failure to furnish returns of net wealth
Section 35C	:	Failure to produce accounts, records, etc.
Section 35D	:	False statement in verification, etc., made under certain provisions of the Act
Section 35E	:	False statement in verification mentioned in section 34AB
Section 35EE	:	Failure to furnish particulars under section 34ACC
Section 35EEE	:	Contravention of order made under second proviso to sub-section (1) or sub-section (3A) of section 37A
Section 35F	:	Abetment of false return, etc.
Section 35G	:	Punishment for second and subsequent offences
Section 35GA	:	Power of Commissioner to grant immunity from prosecution.
Section 35H	:	Offences by Hindu undivided families
Section 35HA	:	Offences by companies
Section 35I	:	Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences
Section 35J	:	Certain offences to be non-cognizable
Section 35K	:	Bar on prosecution and on inadmissibility of evidence in certain circumstances
Section 35L	:	Jurisdiction of courts
Section 35M	:	Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
Section 35N	:	Presumption as to books of account, etc., in certain cases
Section 35O	:	Presumption as to culpable mental state
Section 36	:	Proof of entries in records or documents
Section 36A	:	Power to tender immunity from prosecution
Section 37	:	Power to take evidence on oath, etc.
Section 37A	:	Power of search and seizure
Section 37B	:	Power to requisition books of account, etc.
Section 37C	:	Application of retained assets
Section 38	:	Information, returns and statements
Section 38A	:	Powers of Valuation Officer, etc.
Section 39	:	Effect of transfer of authorities on pending proceedings
Section 40	:	Computation of periods of limitation
Section 41	:	Service of notice
Section 42	:	Notice deemed to be valid in certain circumstances.
Section 42A	:	Publication of information respecting assessees
Section 42B	:	Disclosure of information respecting assessees
Section 42C	:	Return of wealth, etc., not to be invalid on certain grounds
Section 42D	:	Presumption as to assets, books of account, etc.
Section 43	:	Bar of jurisdiction
Section 44	:	Appearance before wealth-tax authorities by authorised representatives
Section 44A	:	Agreement for avoidance or relief of double taxation with respect to wealth-tax
Section 44B	:	Countries with which no agreement exists
Section 44C	:	Rounding off of net wealth
Section 44D	:	Rounding off of tax, etc
Section 45	:	Act not to apply in certain cases
Section 46	:	Power to make rules
Section 46A	:	Power to make exemption, etc., in relation to certain Union territories
Section 47	:	Power to remove difficulties
ANNEX	:	TEXT OF SECTION 40 OF THE FINANCE ACT, 1983
APPENDIX	:	CERTAIN REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN WEALTH-TAX ACT
SCHEDULE [I]	:	RATES OF WEALTH-TAX
SCHEDULE II	:	Omitted by the Finance Act, 1992, w.e.f. 1-4-1993
SCHEDULE III	:	RULES FOR DETERMINING THE VALUE OF ASSETS