Laws-4464

34B Transfers to defraud revenue to be void 34C Provisional attachment to protect revenue in certain cases 35 Rectification of mistakes 35A Wilful attempt to evade tax, etc. 35B Failure to furnish returns of net wealth 35C Failure to produce accounts, records, etc 35D False statement in verification, etc., made under certain provisions of the Act 35E False statement in verification mentioned in section 34AB 35EE Failure to furnish particulars under section 34ACC 35EEE Contravention of order made under second proviso to sub-section (1) or sub-section (3A) of section 37A 35F Abetment of false return, etc. 35G Punishment for second and subsequent offences 35GA Power of Commissioner to grant immunity from prosecution 35H Offences by Hindu undivided families 35HA Offences by companies 35-I Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences 35J Certain offences to be non-cognizable 35K Bar on prosecution and on inadmissibility of evidence in certain circumstances 35L Jurisdiction of courts 35M Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply 35N Presumption as to books of account, etc., in certain cases 35-O Presumption as to culpable mental state 36 Proof of entries in records or documents 36A Power to tender immunity from prosecution 37 Power to take evidence on oath, etc. 37A Power of search and seizure 37B Power to requisition books of account, etc. 37C Application of retained assets 38 Information, returns and statements 38A Powers of Valuation Officer, etc 39 Effect of transfer of authorities on pending proceedings 40 Computation of periods of limitation 41 Service of notice 42 Notice deemed to be valid in certain circumstances 42A Publication of information respecting assessees 42B Disclosure of information respecting assessees 42C Return of wealth, etc., not to be invalid on certain grounds 42D Presumption as to assets, books of account, etc. 43 Bar of jurisdiction 44 Appearance before wealth-tax authorities by authorised representatives 44B Countries with which no agreement exists 44C Rounding off of net wealth 44D Rounding off of tax, etc. 46 Power to make rules 46A Power to make exemption, etc., in relation to certain Union territories 47 Power to remove difficulties 44A Agreement for avoidance or relief of double taxation with respect to wealth-tax. 45 Act not to apply in certain cases