Information, returns and statements
Section 38 of the Wealth-tax Act, 1957 deals with information, returns and statements. [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 The Act came into force on 01 Apr 1957.
[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).
Section 38, 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.
Questions about Section 38
What does Section 38 of the Wealth-tax Act deal with?
Section 38 of the Wealth-tax Act is headed "Information, returns and statements". [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
How do I find court cases under Section 38 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 38, section 38 Wealth Tax Act, section 38 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 38 of the Wealth-tax Act, and has it changed?
1 other provision in this corpus refers back to it.
When did Section 38 of the Wealth-tax Act come into force?
Section 38 of the Wealth-tax Act, cited as Wealth Tax Act 38, 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
- 37A. Power of search and seizure2438 words
- 2. Definitions2369 words
- 4. Net wealth to include certain assets1796 words
- 18. Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc1680 words
- 22D. Procedure on receipt of an application under section 22C1492 words
- 21. Assessment when assets are held by courts of wards, administrators-general, etc1354 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. 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.