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Chapter VIII: ## MISCELLANEOUS CHAPTER VIII MISCELLANEOUS - 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. SECTIONS - 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. 35I. 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. - 35O. Presumption as to culpable mental state. 36. Proof of entries in records or documents. Chapter VIII: ## MISCELLANEOUS - 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. - 44A. Agreement for avoidance or relief of double taxation with respect to wealth-tax. 44B. Countries with which no agreement exists. SECTIONS 44C. Rounding off of net wealth. 44D. Rounding off of tax, etc. 45. Act not to apply in certain cases. 46. Power to make rules. 46A. Power to make exemption, etc., in relation to certain Union territories. 47. Power to remove difficulties. SCHEDULE I SCHEDULE II —[ Omitted. ]. SCHEDULE III THE WEALTH-TAX ACT, 1957 ACT NO. 27 OF 1957[1] [12 th September , 1957.] An Act to provide for the levy of wealth-tax. Chapter VIII: ## MISCELLANEOUS BE it enacted by Parliament in the Eighth Year of the Republic of India as follows:—