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Section 13A – The Wealth-Tax Act, 1957

The Wealth-Tax Act, 1957

 

 

13A. Powers of [Director-General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner] to make enquiries.

 

1[13A. Powers of 2[Director-General or Director], 3[Chief Commissioner or Commissioner] and 4[Joint Commissioner] to make enquiries. —The 2[Director-General or Director], the 5[Chief Commissioner or Commissioner] and the 6 [Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that 7[an Assessing Officer] has under this Act in relation to the making of enquiries.]

 

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1. Ins. by Act 46 of 1964, sec. 13 (w.e.f. 1-4-1965).

 

2. Subs. by Act 4 of 1988, sec. 127, for “Director of Inspection” (w.e.f. 1-4-1988).

 

3. Subs. by Act 4 of 1988, sec. 127, for “Commissioner” (w.e.f. 1-4-1988).

 

4. Subs. by Act 4 of 1988, sec. 127, for “Inspecting Assistant Commissioner” (w.e.f. 1-4-1988).

 

5. Subs. by Act 4 of 1988, sec. 127, for “Commissioner of Wealth-tax” (w.e.f. 1-4-1988).

 

6. Subs. by Act 4 of 1988, sec. 127, for “Inspecting Assistant Commissioner of Wealth-tax” (w.e.f. 1-4-1988).

 

7. Subs. by Act 4 of 1988, sec. 127, for “a Wealth-tax Officer” (w.e.f. 1-4-1988).

 

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The Wealth-Tax Act, 1957

 

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