# The Wealth-tax Act, 1957, Section 11: Jurisdiction of Assessing Officers and power to transfer cases

- Act: The Wealth-tax Act, 1957 (Act 27 of 1957)
- In force from: 1957-04-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/wealth-tax-act/section/11/

## Text

(1) The provisions of sections 124 and 127 of the Income-tax Act shall, so far as may be, apply for the purposes of this Act as they apply for the purposes of the Income-tax Act, subject to the modifications specified in sub-section (2). (2) The modifications referred to in sub-section (1) shall be the following, namely:— (a) in section 124 of the Income-tax Act,— (i) in sub-section (3), references to the provisions of the Income-tax Act shall be construed as references to the corresponding provisions of the Wealth-tax Act; (ii) sub-section (5) shall be omitted; (b) in section 127 of the Income-tax Act, in the Explanation below sub-section [(4)], references to proceedings under the Income-tax Act shall be construed as including references to proceedings under the Wealth-tax Act.]

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.