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        F. Acts / Amendment Acts

        Section 90 - Insertion of new section 17A

        Taxation Laws (Amendment) Act, 1975
        Chapter III
        AMENDMENTS TO THE WEALTH-TAX ACT, 1957

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        Time limit for assessment: new statutory ceilings restrict when wealth-tax assessments and reassessments may be initiated. Section 17A prescribes statutory limitation periods for wealth-tax assessments and reassessments, tying time bars to the later of defined limitation periods or one year from filing or service of notice; it also provides exceptions allowing fresh assessments following specified supervisory or court orders and excludes defined interruption periods (reopening, judicial stay, Settlement Commission proceedings) from the limitation computation.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Time limit for assessment: new statutory ceilings restrict when wealth-tax assessments and reassessments may be initiated.

                                Section 17A prescribes statutory limitation periods for wealth-tax assessments and reassessments, tying time bars to the later of defined limitation periods or one year from filing or service of notice; it also provides exceptions allowing fresh assessments following specified supervisory or court orders and excludes defined interruption periods (reopening, judicial stay, Settlement Commission proceedings) from the limitation computation.


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