Wealth-Tax Act, 1957
Section - 46 - Power to make rules
Power to make rules.46. (1) The Board may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.(2) In particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for-
| (a) | - | the manner in which the market value of any asset may be determined; |
| (b) | - | 34the form in which returns under this Act shall be made and the manner in which they shall be verified; |
| 34a[(ba) | - | the documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents which may not be furnished along with the return but shall be produced before the Assessing Officer on demand under section 14A; |
| (bb) | - | the class or classes of persons who shall be required to furnish the return in elec .... To read the full section download the app from Google Play store
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24 June 2026
ARTICLE ASSISTANTBHUPINDER SHAH AND COMPANY New Delhi CA Inter View Details |
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