Scope of Wealth-tax Act clarified to expressly include provisions permitting levy of additional wealth tax within the Act. Section 3 of the Wealth-tax Act is amended by substituting its introductory qualifier so the Act is expressly subject to other provisions, explicitly including provisions authorising the levy of additional wealth-tax, thereby clarifying that such internal provisions operate within the Act's governing framework.
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.
Scope of Wealth-tax Act clarified to expressly include provisions permitting levy of additional wealth tax within the Act.
Section 3 of the Wealth-tax Act is amended by substituting its introductory qualifier so the Act is expressly subject to other provisions, explicitly including provisions authorising the levy of additional wealth-tax, thereby clarifying that such internal provisions operate within the Act's governing framework.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
