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144 Record(s) | Page [1 of 15]

Section - 1

Short title, extent and commencement

Section - 2

Definitions

Section - 3

Charge of wealth-tax

Section - 4

Net wealth to include certain assets

Section - 5

Exemptions in respect of certain assets

Section - 6

Exclusion of assets and debts outside India

Section - 7

Value of assets, how to be determined

Section - 8

Wealth-tax authorities and their jurisdiction

Section - 8A

Powers of Commissioner respecting specified areas, cases, persons, etc.

Section - 8AA

Concurrent jurisdiction of Inspecting Assistant Commissioner and Wealth-tax Officer

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