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The Wealth-tax Act, 1957

Chapter III — WEALTH-TAX AUTHORITIES [8. Wealth-tax authorities and their jurisdiction.—The income-tax authorities specified in section 116 of the Income-tax Act shall be the wealth-tax authorities for the purposes of this Act and every such authority shall exercise the powers and perform the functions of a wealth-tax authority under this Act in respect of any individual, Hindu undivided family or company, and for this purpose his jurisdiction under this Act shall be the same as he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning concurrent jurisdiction) or under any other provision of that Act.

Section 8A[Power of Commissioner respecting specified areas, cases, persons, etc.]

Read in the full Act
Section 8A: [Power of Commissioner respecting specified areas, cases, persons, etc.]

8A. [Power of Commissioner respecting specified areas, cases, persons, etc.]

Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 132 (w.e.f. 1-4-1988). Earlier it was inserted by Act 46 of 1964, s. 9 (w.e.f. 1-4-1965). 1. Subs. by Act 3 of 1989, s. 62, for section 7 (w.e.f. 1-4-1989). Earlier section 7 was amended by Act 46 of 1964, s. 6 (w.e.f. 1-4-1965), Act 45 of 1972, s. 8 (w.e.f. 1-4-1973), Act 66 of 1976, s. 27 (w.e.f. 1-4-1976) and Act 44 of 1980, s. 38 (w.e.f. 1-4-1980). 2. The proviso omitted by Act 18 of 1992, s. 93 (w.e.f. 1-4-1993). 3. Subs. by Act 4 of 1988, s. 131, for sections 8, 9, 10 and 11 (w.e.f. 1-4-1988). Earlier these sections was amended by Act 46 of 1964, s. 8 and 10 (w.e.f. 1-4-1965), Act 20 of 1967, s. 34 (w.e.f. 1-4-1967) and Act 41 of 1975, s. 84 (w.e.f. 1-10-1975).