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wealth- tax due under any provision of the Wealth- tax Act, 1957 (27 of 1957 );
(c) gift- tax due under
Central Government Act
clause," wealth- tax" means wealth- tax chargeable under the Wealth- tax ... Wealth- tax not deductible in computing the total income for certain assessment years.- Nothing contained in the Indian Income- tax
Central Government Act
Section 2(m) in The Wealth- Tax Act, 1957
(m) " net wealth" means the amount by which the aggregate value ... which wealth- tax is not chargeable] under this Act; 1[ and]
(iii) 1[ the amount of the tax, penalty
Central Government Act
Section 3 in The Wealth- Tax Act, 1957
3. Charge of wealth tax. Subject to the other provisions contained ... first day of April, 1957 , a tax (hereinafter referred to as wealth- tax) in respect of the net wealth
Central Government Act
Wealth- Tax Act, 1957
(1) 2[ Subject to the provisions of sub- section (1A), wealth- tax shall not be payable ... under the provisions of section 280D of the Income- tax Act
Central Government Act
Government Act Section 17 in The Wealth- Tax Act, 1957
17. Wealth escaping assessment. 3[
(1) ] If the Wealth ... wealth or the net wealth of such other person for that year, the net wealth chargeable to tax has escaped
Central Government Act
Central Government Act Section 7(1) in The Wealth- Tax Act, 1957
(1) 1[ Subject to any rules made ... this Act, shall be estimated to be the price which in the opinion of the Wealth- tax Officer it would
Central Government Act
Income- tax Act, 1922 (11 of 1922 ), or the Estate Duty Act, 1953 (34 of 1953 ), or the Wealth
Central Government Act
Government Act Section 4 in The Wealth- Tax Act, 1957
4. Net wealth to include certain assets.
(1) In computing ... tax under the Gift- taxt Act, 1958 (18 of 1958 ) or is not chargeable under section 5 of that Act
Central Government Act
Central Government Act Section 2(e) in The Wealth- Tax Act, 1957
(e) 1[ " assets" includes property of every description
Central Government Act
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