Wealth-Tax Act, 1957

46. Prior to its omission, section 11B, as inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1967, and later on amended by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975, stood as under :

"11B. Wealth-tax Officer competent to perform any function or functions. -In respect of any function to be performed by a Wealth-tax Officer under any provision of this Act, in relation to any assessee, the Wealth-tax Officer referred to therein shall,-

(a)	-	in a case where only one Wealth-tax Officer has jurisdiction over such assessee, be such Wealth-tax Officer ;
(b)	-	in a case where two or more Wealth-tax Officers have concurrent jurisdiction over such assessee, be the Wealth-tax Officer empowered to perform such function by the Board, or, as the case may be, the Wealth-tax Officer to whom such function has been assigned by an order of the Commissioner .... To read the full section download the app from Google Play store Latest Job Openings View all 04 May 2026 Content Writer Intern Interactive Media Pvt Ltd. New Delhi CA Inter View Details 29 April 2026 Associate - Audit, Tax & Compliance Open Co Consulting LLP New Delhi B.Com View Details 22 May 2026 Sr. Financial Analyst - Consolidation Search Synergy Mumbai CA View Details ARTICLESHIP 15 May 2026 ARTICLE ASSISTANT, TRAINEE AND PAID ASSISTANT YOGESH KAPOOR AND ASSOCIATES New Delhi B.Com View Details 08 May 2026 Paid Assistants Quick Taxperts Private Limited Bengaluru Graduate (Any) View Details ARTICLESHIP 05 May 2026 ARTICLED ASSISTANT JS ADVISORS New Delhi CA Inter View Details 21 May 2026 Associate PWC Kolkata CA View Details 16 May 2026 Audit clerk mgirt & co Bengaluru CA Inter View Details Share  Facebook  Twitter  Linkedin  Reddit  Email  Whatsapp  Gmail  Pocket  Print  Pinterest  PDF  Translate Whatsapp Groups GST Income Tax CA Final CA Inter CAclubindia Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now click here to register