Shelf, by power
Tree
- Agriculture and cooperatives23
- Arbitration and alternative dispute resolution3
- Aviation10
- Banking and finance30
- Broadcasting, press and film12
- Citizenship, immigration and foreigners5
- Civil procedure and evidence50
- Companies and insolvency13
- Constitution and governance197
- Consumer protection6
- Contract and commerce18
- Criminal law & procedure3
- Criminal law and procedure32
- Currency, banking & enforcement of security1
- Defence and internal security38
- Direct tax10
- Assam Agricultural Income-tax Act, 1939628
- Wealth-Tax Act, 19574
- Gift-tax Act, 19585
- Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 19643
- Taxation Laws (Extension to Jammu and Kashmir) Act, 19725
- Interest-tax Act, 19744
- Expenditure-tax Act, 19873
- Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 20155
- Direct Tax Vivad se Vishwas Act, 20206
- Income-tax Act, 20250
- Disability, welfare and reservations16
- Disaster management and emergencies11
- Education76
- Elections6
- Energy (electricity, petroleum, atomic, renewables)19
- Environment and forests14
- Excise, liquor and prohibition (State field)21
- Family and personal law35
- Food8
- Foreign trade and investment14
- Forests, environment & land acquisition3
- Fundamental rights1
- Gratuity1
- GST1
- Health and drugs25
- Income tax1
- Indirect tax and customs26
- Information technology, data and cyber6
- Insurance8
- Intellectual property7
- Labour and industrial relations17
- Marriage, children & family1
- Mining and minerals6
- Municipal and urban development27
- Panchayats and rural local government17
- Pensions and provident funds5
- Prices, packaging & MRP1
- Property and land39
- Provident fund1
- Public procurement and public finance20
- Railways and metro4
- Real estate and housing15
- Religious institutions, charities and trusts19
- Right to information and public accountability10
- Road transport12
- Securities and capital markets14
- Shipping, ports and inland waterways16
- Social security5
- Sports and gaming7
- Stamp duty5
- State revenue, land records and tenancy (State field)43
- Telecommunications4
- Telecommunications & interception1
- Tourism, hospitality and monuments8
- Water and irrigation23
- Women and children12
- Working conditions & protections at work3
- No power resolved40368
Wealth-Tax Act, 1957: sections with instruments beneath them (4)
Text
Wealth-Tax Act, 1957 [A10-FJF]
As at 7 September 2026. In force from 3 May 1957.
Sections (64)
Chapter I. PRELIMINARY
Chapter II. BOARD
Chapter III. REGULATION OF THE CARRYING ON OF BUSINESS OR PROFESSION
Chapter IV. REGULATION OF THE PAYMENT OF SUMS LIABLE TO DEDUCTION
Chapter V. REGULATION OF THE DEDUCTION OF TAX AT SOURCE
Chapter VI. REGULATION OF THE MANAGEMENT OF A COMPANY
Chapter VII. OFFENCES AND PENALTIES
Chapter VIII. MISCELLANEOUS
Section 1. Short title, extent and commencement [S1E-BZF]
Section 2. Definitions [S1E-C08]
Section 3. Appointment of Board [S1E-C1A]
Section 4. Registration of principals officer [S1E-C2C]
Section 5. Prohibition of the representation of another person without licence [S1E-C3E]
Section 6. Grant of licence [S1E-C40]
Section 7. Maintenance of records and furnishing of returns [S1E-C52]
Section 8. Powers of Assessing Officer [S1E-C64]
Section 9. Power to issue directions [S1E-C76]
Section 10. Power to exempt [S1E-C8R]
Section 11. Registration of assessees [S1E-C9T]
Section 12. Prohibition of the payment of sums liable to deduction without licence [S1E-CAW]
Section 13. Grant of licence [S1E-CBY]
Section 14. Maintenance of records and furnishing of returns [S1E-CCG]
Section 15. Powers of Assessing Officer [S1E-CDJ]
Section 16. Power to issue directions [S1E-CEM]
Section 17. Power to exempt [S1E-CFP]
Section 18. Registration of deductors [S1E-CGD]
Section 19. Prohibition of the management of a company without licence [S1E-CHF]
Section 20. Grant of licence [S1E-CJ9]
Section 21. Maintenance of records and furnishing of returns [S1E-CKB]
Section 22. Powers of Assessing Officer [S1E-CM5]
Section 23. Power to issue directions [S1E-CN7]
Section 24. Power to exempt [S1E-CP1]
Section 25. Registration of representatives assessee [S1E-CQ3]
Section 26. Prohibition of the carrying on of business or profession without licence [S1E-CRX]
Section 27. Grant of licence [S1E-CSZ]
Section 28. Maintenance of records and furnishing of returns [S1E-CTS]
Section 29. Powers of Assessing Officer [S1E-CVV]
Section 30. Power to issue directions [S1E-CWN]
Section 31. Power to exempt [S1E-CXQ]
Section 32. Registration of persons responsible for paying [S1E-CYH]
Section 33. Prohibition of the deduction of tax at source without licence [S1E-CZK]
Section 34. Grant of licence [S1E-D0C]
Section 35. Maintenance of records and furnishing of returns [S1E-D1E]
Section 36. Powers of Assessing Officer [S1E-D28]
Section 37. Power to issue directions [S1E-D3A]
Section 38. Power to exempt [S1E-D44]
Section 39. Registration of principals officer [S1E-D56]
Section 40. Prohibition of the representation of another person without licence [S1E-D60]
Section 41. Grant of licence [S1E-D72]
Section 42. Maintenance of records and furnishing of returns [S1E-D8W]
Section 43. Powers of Assessing Officer [S1E-D9Y]
Section 44. Power to issue directions [S1E-DAR]
Section 45. Power to exempt [S1E-DBT]
Section 46. Registration of assessees [S1E-DCM]
Section 47. Prohibition of the payment of sums liable to deduction without licence [S1E-DDP]
Section 48. Grant of licence [S1E-DEG]
Section 49. Maintenance of records and furnishing of returns [S1E-DFJ]
Section 50. Powers of Assessing Officer [S1E-DG9]
Section 51. Power to issue directions [S1E-DHB]
Section 52. Power to exempt [S1E-DJD]
Section 53. Registration of deductors [S1E-DKF]
Section 54. Prohibition of the management of a company without licence [S1E-DM1]
Section 55. Grant of licence [S1E-DN3]
Section 56. Maintenance of records and furnishing of returns [S1E-DP5]
Section 57. Powers of Assessing Officer [S1E-DQ7]
Section 58. Penalty for contravention [S1E-DRS]
Section 59. Offences by companies [S1E-DSV]
Section 60. Appeal [S1E-DTX]
Section 61. Cognizance of offences [S1E-DVZ]
Section 62. Protection of action taken in good faith [S1E-DWH]
Section 63. Power to make rules [S1E-DXK]
Section 64. Power to remove difficulties [S1E-DYN]
Made under
No recital of a power is printed.
Acts on (0)
none
Acted on by (3)
Exempts: Notification S.O. 3996(E), dated 9th December, 1964 [N11-S5J], 9 December 1964. "section 4 of the said Act".
Amends: Wealth-Tax Act (Amendment) Act, 1983 [A10-W2C], 12 August 1983. "section 60 of the Wealth-Tax Act, 1957 (27 of 1957)".
Amends: Wealth-Tax Act (Amendment) Act, 2013 [A11-GGG], 20 March 2013. "section 60 of the Wealth-Tax Act, 1957 (27 of 1957)".
Not held (0)
none
Sort rules. Subjects by name. Acts by year, then number. Sections in the order of the arrangement. Instruments by date, then number. Amendments by date. An instrument stands under the section its recital names; where the register resolved no section, it stands under No power resolved. Counts are the rows beneath.