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[8. Wealth-tax authorities and their jurisdiction.—The income-tax authorities specified in
section 116 of the Income-tax Act shall be the wealth-tax authorities for the purposes of this Act and
every such authority shall exercise the powers and perform the functions of a wealth-tax authority under
this Act in respect of any individual, Hindu undivided family or company, and for this purpose his
jurisdiction under this Act shall be the same as he has under the Income-tax Act by virtue of orders or
directions issued under section 120 of that Act (including orders or directions assigning concurrent
jurisdiction) or under any other provision of that Act.
Explanation.—For the purposes of this section, the wealth-tax authority having jurisdiction in relation
to a person who is not an assessee within the meaning of the Income-tax Act shall be the wealth-tax
authority having jurisdiction in respect of the area in which that person resides.
8A. [Power of Commissioner respecting specified areas, cases, persons, etc.]—Omitted by the Direct
Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988). Earlier it was inserted by Act 46
of 1964, s. 9 (w.e.f. 1-4-1965).
1. Subs. by Act 3 of 1989, s. 62, for section 7 (w.e.f. 1-4-1989). Earlier section 7 was amended by Act 46 of 1964, s. 6
(w.e.f. 1-4-1965), Act 45 of 1972, s. 8 (w.e.f. 1-4-1973), Act 66 of 1976, s. 27 (w.e.f. 1-4-1976) and Act 44 of 1980, s. 38
(w.e.f. 1-4-1980).
2. The proviso omitted by Act 18 of 1992, s. 93 (w.e.f. 1-4-1993).
3. Subs. by Act 4 of 1988, s. 131, for sections 8, 9, 10 and 11 (w.e.f. 1-4-1988). Earlier these sections was amended by Act 46 of
1964, s. 8 and 10 (w.e.f. 1-4-1965), Act 20 of 1967, s. 34 (w.e.f. 1-4-1967) and Act 41 of 1975, s. 84 (w.e.f. 1-10-1975).
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8AA. [Concurrent jurisdiction of Inspecting Assistant Commissioner and Wealth-tax
Officer.]—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988).
Earlier it was inserted by Act 41 of 1975, s. 85 (w.e.f. 1-10-1975).
8B. [Power to transfer cases.]—Omitted by s. 132, ibid. (w.e.f. 1-4-1988).
9. Control of wealth-tax authorities.—Section 118 of the Income-tax Act and any notification
issued thereunder shall apply in relation to the control of wealth-tax authorities as they apply in relation to
the control of the corresponding income-tax authorities, except to the extent to which the Board may, by
notification in the Official Gazette, otherwise direct in respect of any wealth-tax authority.
9A. [Commissioners of Wealth-tax (Appeals).]—Omitted by the Direct Tax Laws (Amendment) Act,
1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988).
10. Instructions to subordinate authorities.—(1) The Board may, from time to time, issue such
orders, instructions and directions to other wealth-tax authorities as it may deem fit for the proper
administration of this Act, and such authorities and all other persons employed in the execution of this
Act shall observe and follow such orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued—
(a) so as to require any wealth-tax authority to make a particular assessment or to dispose of a
particular case in a particular manner ; or
(b) so as to interfere with the discretion of the Deputy Commissioner (Appeals) or Commissioner
(Appeals) in the exercise of his appellate functions.
(2) Without prejudice to the generality of the foregoing power,—
(a) the Board may, if it considers it necessary or expedient so to do, for the purpose of proper and
efficient management of the work of assessment and collection of revenue, issue, from time to time,
(whether by way of relaxation of any of the provisions of sections 1
[14, 15, 16, 17, 17B,] 18 and 35 or
otherwise), general or special orders in respect of any class of cases, setting forth directions or
instructions (not being prejudicial to assessees) as to the guidelines, principles or procedures to be
followed by other wealth-tax authorities in the work relating to assessment or collection of revenue or
the initiation of proceedings for the imposition of penalties and any such order may, if the Board is of
opinion that it is necessary in the public interest so to do, be published and circulated in the
prescribed manner for general information ;
(b) the Board may, if it considers it desirable or expedient so to do for avoiding genuine hardship
in any case or class of cases, by general or special order, authorise any wealth-tax authority, not being
a Deputy Commissioner (Appeals) or Commissioner (Appeals), to admit an application or claim for
any exemption, deduction, refund or any other relief under this Act after the expiry of the period
specified by or under this Act for making such application or claim and deal with the same on merits
in accordance with law.]
10A. [Directors of Inspection.]—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of
1988), (w.e.f. 1-4-1988). Earlier section 10A was inserted by Act 46 of 1964, s. 10 (w.e.f. 1-4-1965).
1. Subs. by Act 12 of 1990, s. 53, for “16, 17” (w.e.f. 1-4-1990).
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11. Jurisdiction of Assessing Officers and power to transfer cases.—(1) The provisions of sections
124 and 127 of the Income-tax Act shall, so far as may be, apply for the purposes of this Act as they
apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2).
(2) The modifications referred to in sub-section (1) shall be the following, namely:—
(a) in section 124 of the Income-tax Act,—
(i) in sub-section (3), references to the provisions of the Income-tax Act shall be construed as
references to the corresponding provisions of the Wealth-tax Act;
(ii) sub-section (5) shall be omitted;
(b) in section 127 of the Income-tax Act, in the Explanation below sub-section 1
[(4)], references
to proceedings under the Income-tax Act shall be construed as including references to proceedings
under the Wealth-tax Act.]
11A. [Inspector of Wealth-tax.]—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of
1988), s. 132 (w.e.f. 1-4-1988). Earlier inserted by Act 46 of 1964, s. 11 (w.e.f. 1-4-1965) and later
substituted by Act 20 of 1967, s. 34 (w.e.f. 1-4-1967).
11AA. [Commissioner competent to perform any function or functions.]—Omitted by s. 132, ibid.
w.e.f. 1-4-1988. Earlier section 11AA was inserted by Act 19 of 1970, s. 26 (w.e.f. 1-4-1970).
11B. [Wealth-tax Officer competent to perform any function or functions.]—Omitted by s. 132, ibid.
(w.e.f. 1-4-1988). Earlier section 11B was inserted by Act 20 of 1967, s. 34 (w.e.f. 1-4-1967) and later
amended by Act 41 of 1975, s. 87 (w.e.f. 1-10-1975).
12. [Control of wealth-tax authorities.]—Omitted by s. 132, ibid. (w.e.f. 1-4-1988). Earlier
substituted by Act 46 of 1964, s. 11 (w.e.f. 1-4-1965).
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[12A. Appointment of Valuation Officers.—(1) The Central Government may appoint as many
Valuation Officers as it thinks fit.
(2) Subject to the rules and orders of the Central Government regulating the conditions of service of
persons in public services and posts, a wealth-tax authority may appoint as many overseers, surveyors and
assessors as may be necessary to assist the Valuation Officers in the performance of their functions.]
13. [Wealth-tax authorities to follow orders, etc., of the Board.]—Omitted by the Direct Tax Laws
(Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988).
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[13A. Powers of 4
[Director-General or Director], 5
[Chief Commissioner or Commissioner]
and 6
[Joint Commissioner] to make enquiries.—The 4
[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.]