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of <h1>Authorities Empowered to Conduct Enquiries Under Wealth Tax Act, Section 13A: Director-General, Chief Commissioner, Joint Commissioner</h1> Section 13A of the Wealth Tax Act, 1957, empowers the Director-General or Director, Chief Commissioner or Commissioner, and Joint Commissioner to conduct enquiries under the Act. These authorities possess the same powers as an Assessing Officer for making such enquiries. The section was introduced by the Wealth-tax (Amendment) Act, 1964, and has undergone several amendments, including changes in titles and designations of the authorities involved, as reflected in subsequent legislative updates.
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