Laws and Bare Acts of India at

MyNation Foundation Online Law Library

Section 35K – The Wealth-Tax Act, 1957

The Wealth-Tax Act, 1957



[35K. Bar on prosecutions and on inadmissibility of evidence in certain circumstances.—


1[35K. Bar on prosecutions and on inadmissibility of evidence in certain circumstances.— (1) A person shall not be proceeded against for an offence under section 35A or section 35D in relation to the assessment for 2[an assessment year] in respect of which the penalty imposed or imposable on him under clause (iii) of sub-section (1) of section 18 has been reduced or waived by an order under section 18B.


(2) Where any proceeding for prosecution has been taken against any person under this Act, any statement made on account or other document produced by such person before 3[any Wealth-tax authority (not being an Inspector of Income-tax)] shall not be inadmissible as evidence for the purpose of such proceedings merely on the ground that such statement was made or such account or other document was produced in the belief that the penalty imposable would be reduced or waived under section 18B or that the offence in respect of which such proceeding was taken would be compounded.]



1. Ins. by Act 41 of 1975, sec. 100 (w.e.f. 1-10-1975).


2. Subs. by Act 12 of 1990, sec. 57, for “the assessment year commencing on the 1st day of April, 1988, or any earlier assessment year” (w.r.e.f. 1-4-1989). Earlier these words were substituted by Act 4 of 1988, sec. 152(a), for “an assessment year” (w.e.f. 1-4-1989).


3. Subs. by Act 4 of 1988, sec. 152(b), for “any of the Wealth-tax authorities specified in sections 8, 9, 9A, 10, 10A and 11” (w.e.f. 1-4-1989). Earlier the words “in sections 8, 9, 9A” were substituted by Act 29 of 1977, sec. 39 and Sch. V, Pt. V, for “in sections 8, 9” (w.e.f. 10-7-1978)


Previous | Next


The Wealth-Tax Act, 1957


Indian Laws – Bare Acts

Leave a Reply

Your email address will not be published. Required fields are marked *

Copyright © 2022 Laws and Bare Acts of India at

Free Legal Help, Just WhatsApp Away

MyNation HELP line

We are Not Lawyers, but No Lawyer will give you Advice like We do

Please read Group Rules – CLICK HERE, If You agree then Please Register CLICK HERE and after registration  JOIN WELCOME GROUP HERE

We handle Women Centric biased laws like False Section 498A IPC, Domestic Violence(DV ACT), Divorce, Maintenance, Alimony, Child Custody, HMA 24, 125 CrPc, 307, 312, 313, 323, 354, 376, 377, 406, 420, 497, 506, 509; TEP, RTI and many more…

MyNation FoundationMyNation FoundationMyNation Foundation