eCourtsIndia
IndiaCode Laws
Section35K
The Wealth-tax Act, 1957

Bar on prosecution and on inadmissibility of evidence in certain circumstances

Spent From 01 Apr 1957 Act 27 of 1957 As on 17 Oct 2026

Act 27 of 1957 Ministry Finance Enacted 12 Sep 1957 In force 01 Apr 1957 Cited by 1 provision

Section 35K of the Wealth-tax Act, 1957 deals with bar on prosecution and on inadmissibility of evidence in certain circumstances. A person shall not be proceeded against for an offence under section 35A or section 35D in relation to the assessment for [an assessment year] in respect of which the penalty imposed or imposable on him under clause (iii) of sub-section (1) of section 18 has been reduced or waived by an order under The Act came into force on 01 Apr 1957.

(1) A person shall not be proceeded against for an offence under section 35A or section 35D in relation to the assessment for [an assessment year] in respect of which the penalty imposed or imposable on him under clause (iii) of sub-section (1) of section 18 has been reduced or waived by an order under section 18B.

(2) Where any proceeding for prosecution has been taken against any person under this Act, any statement made or account or other document produced by such person before [any Wealth-tax authority (not being an Inspector of Income-tax)] shall not be inadmissible as evidence for the purpose of such proceedings merely on the ground that such statement was made or such account or other document was produced in the belief that the penalty imposable would be reduced or waived under section 18B or that the offence in respect of which such proceeding was taken would be compounded.

Section 35K, The Wealth-tax Act, 1957 (Act 27 of 1957).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 18 Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc
  2. s. 18B Power to reduce or waive penalty in certain cases
  3. s. 35A Wilful attempt to evade tax, etc
  4. s. 35D False statement in verification, etc., made under certain provisions of the Act

Referred to by 1

  1. Finance Act s. 57 Amendment of section 35K

Questions about Section 35K

What does Section 35K of the Wealth-tax Act deal with?

Section 35K of the Wealth-tax Act is headed "Bar on prosecution and on inadmissibility of evidence in certain circumstances". A person shall not be proceeded against for an offence under section 35A or section 35D in relation to the assessment for [an assessment year] in respect of which the penalty imposed or imposable on him under clause (iii) of sub-section (1) of section 18 has been reduced or waived by an order under

How do I find court cases under Section 35K of the Wealth-tax 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: Wealth Tax Act 35K, section 35K Wealth Tax Act, section 35K of the Wealth-tax 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 35K of the Wealth-tax Act, and has it changed?

Its own text turns on section 18 (Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc), section 18B (Power to reduce or waive penalty in certain cases), section 35A (Wilful attempt to evade tax, etc), section 35D (False statement in verification, etc., made under certain provisions of the Act), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.

When did Section 35K of the Wealth-tax Act come into force?

Section 35K of the Wealth-tax Act, cited as Wealth Tax Act 35K, came into force on 01 Apr 1957, having been enacted on 12 Sep 1957. It is in force as at the date shown on this page.

Other sections of this Act

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. Recovered from the consolidated text published by India Code on the Act's own item (3fd2ecf9-23b2-4ae9-b5fe-a23fd3c0080f). India Code lists this Act but publishes no sections for it, so there was nothing to harvest, only a document to read. This page is not a substitute for legal advice.