Section 13A: Powers of Director-General or Director, Chief Commissioner or Commissioner and Joint Commissioner to make enquiries

The Wealth-Tax Act, 1957Central Act · Act 27 of 1957

[Powers of [Director-General or Director], [Chief Commissioner or Commissioner] and [Joint Commissioner] to make enquiries.

The [Director-General or Director], the [Chief Commissioner or Com- missioner] and the [Joint Commissioner] shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an [Assessing Officer] has under this Act in relation to the making of enquiries.]

Where this provision sits

Act	The Wealth-Tax Act, 1957
Section	13A
Marginal note	Powers of Director-General or Director, Chief Commissioner or Commissioner and Joint Commissioner to make enquiries
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted. Inserted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965.
substituted. Substituted for "Director of Inspection" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
substituted. Substituted for "Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
substituted. Substituted for "Deputy Commissioner" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
substituted. Substituted for "Commissioner of Wealth-tax" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998.
substituted. Substituted for "Deputy Commissioner" by the Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. Earlier "Deputy Commissioner" was substituted for "Inspecting Assistant Commissioner of Wealth-tax" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.
substituted. Substituted for "Wealth-tax Officer" by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988.

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