WEALTH-TAX ACT, 1957
[27 OF 1957]
[AS AMENDED UP TO DATE]
An Act to provide for the levy of wealth-tax
BE it enacted by Parliament in the Eighth Year
of the Republic of India as follows :—
CHAPTER
I
PRELIMINARY
Short title, extent and commencement.
11. (1) This Act may be called the Wealth-tax
Act, 1957.
(2) It extends to the whole of India.
(3) It shall be deemed to have come into force
on the 1st day of April, 1957.