Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act

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..... Act or the provisions of Chapter V of the Wealth-tax Act, 1957 (27 of 1957) relating to liability in respect of assessment in special cases shall, so far as may be, apply in relation to proceedings under this Scheme as they apply in relation to proceedings under the Income-tax Act or, as the case may be, the Wealth-tax Act, 1957. - Clauses 178 to 196 of the Bill seeks to insert a new Chapter I .....

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..... be refundable; exemption from wealth-tax in respect of assets specified in declaration; power to remove difficulty by the Central Government; and power of Central Board of Direct Taxes with the approval of the Central Government to make rules for the purposes of the said Scheme. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management Indi .....

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