THE WEALTH-TAX ACT, 1957 (Modified as on 12th November 2018) · WEALTH-TAX AUTHORITIES
Section 9 — Control of wealth-tax authorities
Section 118 of the Income-tax Act and any notification issued thereunder shall apply in relation to the control of wealth-tax authorities as they apply in relation to the control of the corresponding income-tax authorities, except to the extent to which the Board may, by notification in the Official Gazette, otherwise direct in respect of any wealth-tax authority.