Return by whom to be signed The return made under section 14 or section 15 shall be signed and verified— 63[(a) in the case of an individual,— (i) by the individual himself ; (ii) where he is absent from India, by the individual himself or by some person duly authorised by him […]
Return after due date and amendment of return If any person has not furnished a return within the time allowed under sub- section (1) of section 14 or under a notice issued under clause (i) of sub-section (4) of section 16, or having furnished a return discovers any omission or wrong statement therein, he may
Power of Board to dispense with furnishing documents, etc., with return of wealth The Board may make rules providing for a class or classes of persons who may not be required to furnish documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents, which are otherwise under any other provisions of
Return of wealth (1) Every person, if his net wealth or the net wealth of any other person in respect of which he is assessable under this Act on the valuation date exceeded the maximum amount which is not chargeable to wealth-tax, shall, on or before the due date, furnish a return of his net
[Powers of [Director-General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner] to make enquiries The 52[Director-General or Director], the 55[Chief Commissioner or Com- missioner] and the 56[Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an 57[Assessing Officer] has under this Act in relation to
Wealth-tax authorities to follow orders, etc., of the Board Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.]
Appointment of Valuation Officers 1) The Central Government may appoint as many Valuation Officers as it thinks fit. (2) Subject to the rules and orders of the Central Government regulating the conditions of service of persons in public services and posts, a wealth-tax authority may appoint as many overseers, surveyors and assessors as may be
Control of wealth-tax authorities Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
Wealth-tax Officer competent to perform any function or functions Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
Commissioner competent to perform any function or functions Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988