Home Acts & Rules Wealth-tax Act Wealth Tax Act, 1957 Chapters List Chapter III Wealth-tax authorities This
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Section 13A - Powers of [Director-General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner] to make enquiries - Wealth Tax Act, 1957Extract 1 [ Powers of 2 [Director-General or Director], 3 [Chief Commissioner or Commissioner] and 4 [Joint Commissioner] to make enquiries. 13A. 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 an 7 [Assessing Officer] has under this Act in relation to the making of enquiries.] ------------------------- Notes:- 1. Inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. 2. Substituted for "Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 4. Substituted for "Deputy Commissioner" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 5. Substituted for "Commissioner of Wealth-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 6. Substituted for "Deputy Commissioner" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner of Wealth-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 7. Substituted for "Wealth-tax Officer" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
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