# The Wealth-tax Act, 1957, Section 38: Information, returns and statements

- 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/38/

## Text

[Where, for the purposes of this Act], it appears necessary for [any wealth-tax authority] to obtain any statement or information from any individual, company [(including a banking company)], firm, Hindu undivided family or other person, [such wealth-tax authority] may serve a notice requiring such individual, company, firm, Hindu undivided family or other person, on or before a date to be therein specified, to furnish such statement or information on the points specified in the notice, and the individual or the principal officer concerned or the manager of the Hindu undivided family, as the case may be, shall, notwithstanding anything in any law to the contrary, be bound to furnish such statement or information to [such wealth-tax authority]: Provided that no legal practitioner shall be bound to furnish any statement or information under this 126 of the Indian Evidence Act, 1872 (1 of 1872).

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