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Section 34ACC – The Wealth-Tax Act, 1957

The Wealth-Tax Act, 1957



34ACC. Furnishing of particulars in certain case


1[2[34ACC. Furnishing of particulars in certain case .—Where any person who is registered as a valuer under section 34AB or who has made an application for registration as a valuer under that section is, at any time thereafter;


(a) convicted of any offence and sentenced to a term of imprisonment; or


(b) in a case where he is a member of any association or institution established in India having as its object the control, supervision, regulation or encouragement of the profession of architecture, accountancy, or company secretaries of such other profession as the Board may specify in this behalf by notification in the Official Gazette, found guilty of misconduct in his professional capacity, by such association or institution, he shall immediately after such conviction or, as the case may be, finding, intimate the particulars thereof 3[to the Chief Commissioner or Director-General.] ]



1. Chapter VIIB (containing sections 34ACC) ins. by Act 45 of 1972, sec. 14 (w.e.f. 15-11-1972).


2. Ins. by Act 67 of 1984, sec. 68 (w.e.f. 1-10-1984).


3. Subs. by Act 26 of 1988, sec. 59, for “to the Board” (w.e.f. 1-6-1988).

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The Wealth-Tax Act, 1957


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