WEALTH-TAX ACT, 1957
[27 OF 1957]
[AS AMENDED BY THE FINANCE ACT, 2013]
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
.
1. (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.
