Wealth-Tax Act, 1957

Section - 2 - Definitions

Definitions.

2. In this Act, unless the context otherwise requires,-

(a)-2[***]
3[(b) -"Appellate Tribunal" means the Appellate Tribunal constituted under section 252 of the Income-tax Act ;
(c)- "assessee" means a person by whom wealth-tax or any other sum of money is payable under this Act, and includes-
(i)- every person in respect of whom any proceeding under this Act has been taken for the determination of wealth-tax payable by him or by any other person or the amount of refund due to him or such other person ;
(ii).... To read the full section download the app from Google Play store