Disclosure of information respecting assessees
Section 42B of the Wealth-tax Act, 1957 deals with disclosure of information respecting assessees. Where a person makes an application to the [Chief Commissioner or Commissioner] in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act, the [Chief Commissioner or Commissioner] may, if he is satisfied that it is in the public interest so The Act came into force on 01 Apr 1957.
Where a person makes an application to the [Chief Commissioner or Commissioner] in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act, the [Chief Commissioner or Commissioner] may, if he is satisfied that it is in the public interest so to do, furnish or cause to be furnished the information asked for in respect of that assessment only and his decision in this behalf shall be final and shall not be called in question in any court of law.]
Section 42B, The Wealth-tax Act, 1957 (Act 27 of 1957).
Questions about Section 42B
What does Section 42B of the Wealth-tax Act deal with?
Section 42B of the Wealth-tax Act is headed "Disclosure of information respecting assessees". Where a person makes an application to the [Chief Commissioner or Commissioner] in the prescribed form for any information relating to any assessee in respect of any assessment made under this Act, the [Chief Commissioner or Commissioner] may, if he is satisfied that it is in the public interest so
How do I find court cases under Section 42B 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 42B, section 42B Wealth Tax Act, section 42B of the Wealth-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When did Section 42B of the Wealth-tax Act come into force?
Section 42B of the Wealth-tax Act, cited as Wealth Tax Act 42B, 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.