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Wealth Tax Rules

RulesTopics
1Short title and commencement
1A Definitions
1AA Prescribed authority for the purposes of section 5(1)(xxxiv)
3 Form of return of net wealth
3A Jurisdiction of Valuation Officers
3B Conditions for reference to Valuation Officers
3CInspection
4 Notice of demand
4AForm of application for settlement of case
4AA Disclosure of information in the application for settlement of cases
4BFee for furnishing copy of report
4CAvoidance of repetitive appeals
5Appeal to the Commissioner (Appeals)
5AProduction of additional evidence before the Deputy Commissioner (Appeals), and Commissioner (Appeals)
6Form of appeal to Appellate Tribunal
7Application for reference to High Court
8Authorised representatives
8AQualifications of registered valuers
8BApplication for registration as valuer
8CScale of fees to be charged by a registered valuer
8DForm of report of valuation by registered valuer
8ERegistered valuer when to be guilty of misconduct in his professional capacity for purposes of section 34AD
8FCharge sheet
8HProceedings before Inquiry Officer
8IOrder of the Chief Commissioner or the Director General
8JProcedure if no Inquiry Officer appointed
8KChange of Inquiry Officer
9Disclosure of information respecting assessees
10Search and seizure
10ARequisition of books of account, etc
11Prescribed authority
12Procedure to be followed in calculating interest
13Forms for certificate of valuation of shares/jewellery, etc


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