# The Finance Act, 1998, Section 76: Application of the provisions of the Wealth-tax Act

- Act: The Finance Act, 1998
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1998/section/76/

## Text

Application of the provisions of the wealth-tax. 76. (1) The provisions of sections 23, 24, 25, 28 and 29 of the Wealth-tax Act as amended and section 27A as inserted, by the Finance (No. 2) Act, 1998, shall apply with necessary modifica­tion as if the said provisions were referred to in the Gift-tax Act instead of the Wealth-tax Act. (2) The wealth-tax authorities as substituted by section 66 of the Finance (No. 2) Act, 1998 shall be deemed to be the gift-tax authorities for the purposes of the Gift-tax Act. © Copyright. Taxmann Publications Pvt. Ltd.

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