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Income_tax_2025

Section / Rule Number Content


8 Wealth-tax authorities and their jurisdiction
9 Control of wealth-tax authorities
10 Instructions to subordinate authorities
11 Jurisdiction of Assessing Officers and power to transfer cases
11A Inspector of Wealth-tax
11AA Commissioner competent to perform any function or functions
11B Wealth-tax Officer competent to perform any function or functions
12 Control of wealth-tax authorities
12A Appointment of Valuation Officers
13 Wealth-tax authorities to follow orders, etc., of the Board
13A Powers of Director-General or Director,Chief Commissioner or Commissioner and Joint Commissioner to make enquiries
8A Powers of Commissioner respecting specified areas, cases, persons, etc
8AA Concurrent jurisdiction of Inspecting Assistant Commissioner and Wealth-tax Officer
8B Power to transfer cases
9A Commissioners of Wealth-tax
10A Directors of Inspection

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