Registers to be maintained in respect of the petitions filed u/s.18(2A) of the W.T.Act - Income Tax - 493 /CBDT

INSTRUCTION NO. 493 /CBDT Dated : January 3, 1973 Section(s) Referred: 18(2A) Statute: Wealth Tax Act, 1957 Attention is invited to Instruction No.46 issued form F.No.1/17/69-IT(Inv) dated the 14th May, 1969 wherein the Board have prescribed two registers as per the proforma enclosed with the above instructions in respect of the disclosure petitions filed u/s.271(4A) of the I.T.Act,1961. The Board have decided that similar registers should also be maintained in respect of the petitions filed u/s.18(2A) of the W.T.Act before the Commissioners of Wealth-tax, with suitable modifications in wordings used in the columns. The instructions contained in para 2 of the above instructions should be followed for the wealth-tax purposes also. 2. It should please be ensured that necessary action in this regard is taken immediately