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