1.       Short title, extent and commencement

2.       Definitions

3.       Charge of wealth-tax

3A.     Tax on undisclosed assets

4.       Net Wealth to include certain assets

5.       Exemptions

6.       Exclusion of assets and debts outside Pakistan

7.       Value of assets how to be determined

7A.     Reference to valuer

8.       Wealth-tax authorities

9.       Appointment of Wealth-tax authorities, etc.

10.     Jurisdiction of Wealth-tax authorities

11.     Exercise of jurisdiction by a successor

12.     Guidance to Deputy Commissioner

13.     All officers to follow the orders of the Central Board of Revenue

13A.    Collection of tax at source in case of motor vehicles and rented property

13B.    Certificate of collection of tax

13C.    Liability of person failing to collect or pay tax

13D.    Advance payment of tax

14.      Return of Wealth

14A.    Payment of tax on the basis of return

14B.    Minimum tax on ownership of certain assets

14C.    Tax on ownership of certain immovable assets

14D.    Tax on owners of certain motors vehicles

15.      Return after due date and amendment of return

15A.    Provisional assessment

16.      Assessment

17.      Wealth escaping assessment

17A.    Time limit for completion of assessment and re-assessment

17B.    Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order

18.      Penalty for concealment

19.      Tax of deceased person payable by legal representative

19A.    Dissolution of a firm, association of persons, body of individuals and liquidation of companies

19B.     Proceedings against companies under liquidation

20.      Assessment after partition of a Hindu undivided family

21.      Assessment when assets are held by courts of wards, administrators-general etc.

22.      Assessment of persons residing outside Pakistan

23.       Appeal to the Appellate Additional Commissioner from orders of Deputy Commissioner

24.       Appeal to the Appellate Tribunal

25.       Powers of Commissioner to revise orders of subordinate authorities

25A.     Settlement of cases

25B.     ector-General of Inspection

26.       [Omitted]

27.       Appeal to High Court

28.       [Omitted]

29.       Appeal to Supreme Court

30.       Notice of demand

31.       Recovery of tax

31A.     Recovery of tax in the case of firms, association of persons, bodies of individuals, whether incorporated or not, and companies

31B.     Additional Wealth-tax

31BB.   Charge of additional tax for failure to collect and pay tax

31BBB.  Charge of additional tax for failure to pay advance tax

31C.     Additional payment for delayed refunds

31D.     Power to withhold refund in certain cases

31E.     Adjustment of refund against tax

32.       Mode of recovery

33.       Liability of transferees of properties in certain cases.

34.       [Omitted]

35.       Rectification of mistakes

36.       Penalty and prosecution

36A.     Liability for prosecution in the case of company, etc.

37.       Power to take evidence on oath, etc.

38.       Information, returns and statements

38A.     Power of survey

38B.     Penalty for obstruction

39.       [Omitted]

40.       Computation of period of limitation

41.       Service of notice

42.       Prohibition of disclosure of information

43.       Bar of jurisdiction

44.       Appearance before wealth-tax authorities by authorized representatives

44A.     Officers to assist wealth-tax authorities

45.       Act not to apply in certain cases

45A.     Certain mistakes not to vitiate assessment, etc.

46.       Power to make rules

Schedules

The First Schedule

The Second Schedule