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 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