Wealth Tax Act, 2047 (1990)
Section 27
Authority To Impose Penalty
27. Authority to Impose Penalty: The Tax Officer shall have authority to impose penalty under this Act.
Wealth Tax Act, 2047 (1990)
Section - 1
Section 1: Short Title And Commencement
Section - 2
Section 2: Definitions
Section - 3
Section 3: Appointment Of Tax Officer And Delegation Of Powers
Section - 4
Section 4: Assessment And Recovery Of Wealth Tax
Section - 5
Section 5: Not Considered As Wealth
Section - 6
Section 6: Mode Of Valuation Of Wealth
Section - 7
Section 7: Duty To Furnish Statements
Section - 8
Section 8: Power To Have Statements Of Wealth Furnished
Section - 9
Section 9: Amendment To Statements Of Wealth Allowed
Section - 10
Section 10: To Assess The Tax
Section - 11
Section 11: Deduction From Value Of Wealth
Section - 12
Section 12: Payment Of Wealth Tax
Section - 13
Section 13: Refund Or Adjustment Of Tax
Section - 14
Section 14: Concession On The Tax Determined
Section - 15
Section 15: Power Of Rebate Or Remission
Section - 16
Section 16: Powers Of Court Of Law To Be Vested
Section - 17
Section 17: Power To Make Agreements For Avoidance Of Double Taxation
Section - 18
Section 18: Documents To Be Kept Confidential
Section - 19
Section 19: Power To Make Correction
Section - 20
Section 20: Power To Make Reassessment Or Supplementary Assessment:
Section - 21
Section 21: Appeal To The Revenue Tribunal
Section - 22
Section 22: Wealth Not To Be Examined
Section - 23
Section 23: Departmental Action In Case Of Negligence
Section - 24
Section 24: Penalty For Failure To Submit Statement Of Wealth
Section - 25
Section 25: Penalty For Submitting False Statement
Section - 26
Section 26: Punishment For Breach Of The Provisions Of The Act Or The Rules
Section - 27
Section 27: Authority To Impose Penalty
Section - 28
Section 28: Limitation Not To Be Expired
Section - 29
Section 29: Prescription Of Forms
Section - 30
Section 30: Power To Frame Rules
Section - 31
Section 31: Repeal
Schedule - 1
अनुसूची 1:
Schedule - 2
अनुसूची 2: