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        Wealth-tax

        Para 2 - Application of Income-tax Settlement Commission (Procedure) Rules, 1997

        Wealth Tax Settlement Commission (Procedure) Rules, 1997

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        Application of Procedure Rules extends Income-tax procedure to Wealth-tax Settlement Commission with specified rule substitutions. Income-tax Settlement Commission (Procedure) Rules, 1997 apply to the Wealth-tax Settlement Commission with specified substitutions: rule 2 is replaced by Wealth-tax-specific definitions; cross-references in rules 5, 6, 7 and 9 are amended to refer to Wealth-tax sections; and rule 19 is replaced for pre-1 October 1984 applications to require the Commission to notify the applicant to submit, in quintuplicate, a full and true statement of facts, terms of settlement, a computation of net wealth and a detailed statement of assets and debts (India and abroad) as on the valuation date.
                      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.

                            Application of Procedure Rules extends Income-tax procedure to Wealth-tax Settlement Commission with specified rule substitutions.

                            Income-tax Settlement Commission (Procedure) Rules, 1997 apply to the Wealth-tax Settlement Commission with specified substitutions: rule 2 is replaced by Wealth-tax-specific definitions; cross-references in rules 5, 6, 7 and 9 are amended to refer to Wealth-tax sections; and rule 19 is replaced for pre-1 October 1984 applications to require the Commission to notify the applicant to submit, in quintuplicate, a full and true statement of facts, terms of settlement, a computation of net wealth and a detailed statement of assets and debts (India and abroad) as on the valuation date.


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