Application of the provisions of the Wealth-tax Act
Section 76 of the Finance Act, 1998 deals with application of the provisions of the Wealth-tax Act. Application of the provisions of the wealth-tax.
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.
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Section 76, The Finance Act, 1998.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
- s. 66 Substitution of new authorites
- Wealth-tax Act s. 23 Appeal to the 3 [Deputy Commissioner (Appeals)] from orders of [Assessing Officer
- Wealth-tax Act s. 24 Appeal to the Appellate Tribunal from orders of the [Deputy Commissioner (Appeals)
- Wealth-tax Act s. 25 Powers of Commissioner to revise orders of subordinate authorities
- Wealth-tax Act s. 28 Hearing by High Court
- Wealth-tax Act s. 29 Appeal to Supreme Court
Questions about Section 76
What does Section 76 of the Finance Act deal with?
Section 76 of the Finance Act is headed "Application of the provisions of the Wealth-tax Act". Application of the provisions of the wealth-tax.
How do I find court cases under Section 76 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1998 76, section 76 Finance Act 1998, section 76 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 76 of the Finance Act, and has it changed?
Its own text turns on section 66 (Substitution of new authorites), Wealth-tax Act 23 (Appeal to the 3 [Deputy Commissioner (Appeals)] from orders of [Assessing Officer), Wealth-tax Act 24 (Appeal to the Appellate Tribunal from orders of the [Deputy Commissioner (Appeals)), Wealth-tax Act 25 (Powers of Commissioner to revise orders of subordinate authorities), and on 2 further provisions, so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1998. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- -. THE SCHEDULE4926 words
- 10. Insertion of new section 33ABA1532 words
- 2. Income-tax1337 words
- 5. Amendment of section 101148 words
- 69. Insertion of new section 23A925 words
- 87. Definitions858 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.