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Indian-Laws

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Wealth-Tax Act, 1957	4	4. Net wealth to include certain assets. (1) 10[In computing the net wealth (a) of an individual, there shall be included, as belonging to that individual, the value of assets which on the valuation date are held] 11[(i) by the spouse of such individual to whom such assets have been transferred by the individual, directly or indirectly, otherwise than for adequate consideration or in connection with an agreement to live apart, or 1. Subs. by Act 45 of 1972, s. 7, for clause (r) (w.e.f. 15-11-1972). 2. Subs. by Act 21 of 1998, s. 67, for clause (s) (w.e.f. 1-10-1998). 3. Section 3 renumbered as sub-section (1) thereof by Act 18 of 1992, s. 90 (w.e.f. 1-4-1993). 4. Amendment introduced by the Direct Tax Laws (Amendment) Act, 1987 (w.e.f. 1-4-1989), has become redundant in view of omission of provision relating to additional wealth-tax. 5. Subs. by Act 46 of 1964, s. 3, for "financial year" (w.e.f. 1-4-1965). 6. Ins. by Act 18 of 1992, s. 90 (w.e.f. 1-4-1993). 7. Subs. by Act 66 of 1976, s. 27, for "at the rate or rates specified in the Schedule" (w.e.f. 1-4-1977). 8. Ins. by Act 20 of 2015, s. 81 (w.e.f. 1-4-2016). 9. Ins. by Act 33 of 2009, s. 83 (w.e.f. 1-4-2010). 10. Subs. by Act 3 of 1989, s. 59, for certain words (w.e.f. 1-4-1989). Earlier it was amended by Act 46 of 1964, s. 4 (w.e.f.1-4-1965). 11. Subs. by Act 46 of 1964, s. 4, for sub-clauses (i), (ii) and (iii) (w.e.f. 1-4-1965). (ii) by a minor child, not being 1[a minor child suffering from any disability of the nature specified in section 80U of the Income-tax Act or] a married daughter, of such individual, 2* or (iii) by a person or association of persons to whom such assets have been transferred by the individual 3[, directly or indirectly] otherwise than for adequate consideration for the immediate or deferred benefit of the individual, his or her spouse 4, or] (iv) by a person or association of persons to whom such assets have been transferred by the individual otherwise than under an irrevocable transfer, 3[or] 3[(v) by the son's wife, 5 of such individual, to whom such assets have been transferred by the individual, directly or indirectly, on or after the 1st day of June, 1973, otherwise than for adequate consideration,] 6[or] 6[(vi) by a person or association of persons to whom such assets have been transferred by the individual, directly or indirectly, on or after the 1st day of June, 1973, otherwise than for adequate consideration for the immediate or deferred benefit of the son's wife, 5* of such individual or both,] whether the assets referred to in any of the sub-clauses aforesaid are held in the form in which they were transferred or otherwise: 7[Provided that where the transfer of such assets or any part thereof is either chargeable to gift-taxunder the Gift-tax Act, 1958 (18 of 1958), or is not chargeable under section 5 of that Act, for any assessment year commencing 8[after the 31st day of March, 1964, but before the 1st day of April, 1972,] the value of such assets or part thereof, as the case may be, shall not be included in computing the net wealth of the individual:] 9[Provided further that nothing contained in sub-clause (ii) shall apply in respect of such assets as have been acquired by the minor child out of his income referred to in the proviso to sub-section (1A) of section 64 of the Income-tax Act and which are held by him on the valuation date : Provided also that where the assets held by a minor child are to be included in computing the net wealth of an individual, such assets shall be included, (a) where the marriage of his parents subsists, in the net wealth of that parent whose net wealth (excluding the assets of the minor child so includible under this sub-section) is greater; or (b) where the marriage of his parents does not subsist, in the net wealth of that parent who maintains the minor child in the previous year as defined in section 3 of the Income-tax Act, and where any such assets are once included in the net wealth of either parent, any such assets shall not be included in the net wealth of the other parent in any succeeding year unless the Assessing Officer is satisfied, after giving that parent an opportunity of being heard, that it is necessary so to do;] 1. Ins. by Act 32 of 1994, s. 51 (w.e.f. 1-4-1995). 2. The words "to whom such assets have been transferred by the individual, directly or indirectly, otherwise than for adequate consideration," omitted by Act 18 of 1992, s. 91 (w.e.f. 1-4-1993). 3. Ins. by Act 41 of 1975, s. 82 (w.e.f. 1-4-1976). 4. The words "or minor child (not being a married daughter) or both" omitted by Act 18 of 1992, s. 91 (w.e.f. 1-4-1993). 5. The words "or the son's minor child," omitted by s. 91, ibid. (w.e.f. 1-4-1993). 6. Ins. by Act 67 of 1984, s. 54 (w.e.f. 1-4-1985). 7. Ins. by Act 46 of 1964, s. 4 (w.e.f. 1-4-1965). 8. Subs. by Act 32 of 1971, s. 31, for "after the 31st day of March, 1964" (w.e.f. 1-4-1972). 9. Ins. by Act 18 of 1992, s. 91 (w.e.f. 1-4-1993). 1[(b) of an assessee who is a partner in a firm or a member of an association of persons (not being a co-operative housing society), there shall be included, as belonging to that assessee, the value of his 2 [interest in the assets of the firm] or association determined in the manner laid down in Schedule III: 3[Provided that where a minor is admitted to the benefits of partnership in a firm, the value of the interest of such minor in the firm, determined in the manner specified above, shall be included in the net wealth of the parent of the minor, so far as may be, in accordance with the provisions of the third proviso to clause (a).]] 4[(1A) Where, in the case of an individual being a member of a Hindu undivided family, any property having been the separate property of the individual has, at any time after the 31st day of December, 1969, been converted by the individual into property belonging to the family through the act of impressing such separate property with the character of property belonging to the family or throwing it 5[into the common stock of the family or been transferred by the individual, directly or indirectly, to the family otherwise than for adequate consideration (the property so converted or transferred being hereinafter referred to as the converted property)], then, notwithstanding anything contained in any other provision of this Act or in any other law for the time being in force, for the purpose of computing the net wealth of the individual under this Act for any assessment year commencing on or after the 1st day of April, 1972, (a) the individual shall be deemed to have transferred the converted property, through the family, to the members of the family for being held by them jointly ; (b) the converted property or any part thereof 6* shall be deemed to be assets belonging to the individual and not to the family ; 7[(c) where the converted property has been the subject-matter of a partition (whether partial or total) amongst the members of the family, the converted property or any part thereof which is received by the spouse 8 * of the individual on such partition shall be deemed to be assets transferred indirectly by the individual to the spouse 8* and the provisions of sub-section (1) shall, so far as may be, apply accordingly:] Provided that the property referred to in clause (b) or clause (c) shall, on being included in the net wealth of the individual, be excluded from the net wealth of the family or, as the case may be, the spouse 8* of the individual.] (4) Nothing contained in clause (a) of sub-section (1) shall apply to any such transfer as is referred to therein made by an individual before the 1st day of April, 1956, and the value of any assets so transferred shall not be included in the computation of his net wealth. 1. Subs. by Act 3 of 1989, s. 59, for clause (b) (w.e.f. 1-4-1989). Earlier it was amended by Act 32 of 1971, s. 31 (w.e.f. 1-4-1972). 2. Subs. by Act 18 of 1992, s. 91, for "interest in the firm" (w.e.f. 1-4-1993). 3. Subs. by s. 91, ibid., for the proviso (w.e.f. 1-4-1993). 4. Ins. by Act 32 of 1971, s. 31 (w.e.f. 1-4-1972). 5. Subs. by Act 21 of 1979, s. 23, for "into the common stock of the family (such property being hereinafter referred to as the converted property)" (w.e.f. 1-4-1980). 6. The words ", in so far as it is attributable to the interest of the individual in the property of the family," omitted by Act 41 of 1975, s. 82 (w.e.f. 1-4-1976). 7. Subs. by s. 82, ibid., for clause (c) (w.e.f. 1-4-1976). 8. The words "or minor child" omitted by Act 18 of 1992, s. 91 (w.e.f. 1-4-1993). 9. Sub-section (2) omitted by Act 3 of 1989, s. 59 (w.e.f. 1-4-1989). 10. Sub-section (3) omitted by Act 18 of 1992, s. 91 (w.e.f. 1-4-1993). Earlier it was amended by Act 21 of 1979, s. 23 (w.e.f.1-4-1980) and Act 25 of 1975, s. 26 (w.e.f. 1-4-1975), 1[(4A) Notwithstanding anything in sub-section (4), nothing contained in clause (a) of sub-section (1) shall apply to any such transfer as is referred to therein made before the 1st day of April, 1963, by an individual who but for the extension of this Act to the Union territories of Dadra and Nagar Haveli, Goa, Daman and Diu, and Pondicherry, would not have been an assessee, and the value of any assets so transferred shall not be included in the computation of his net wealth.] (5) The value of any assets transferred under an irrevocable transfer shall be liable to be included in computing the net wealth of the transferor as and when the power to revoke arises to him. 2[(5A) Where a gift of money from one person to another is made by means of entries in the books of account maintained by the person making the gift or by an individual or a Hindu undivided family or a firm or an association of persons or body of individuals with whom or which he has business or other relationship, the value of such gift shall be liable to be included in computing the net wealth of the person making the gift unless he proves to the satisfaction of the 3[Assessing Officer] that the money has actually been delivered to the other person at the time the entries were made.] 4[(6) For the purposes of this Act, the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate. 5[(7) Where the assessee is a member of a co-operative society, company or other association of persons and a building or part thereof is allotted or leased to him under a house building scheme of the society, company or association, as the case may be, the assessee shall, notwithstanding anything contained in this Act or any other law for the time being in force, be deemed to be the owner of such building or part and the value of such building or part, shall be included in computing the net wealth of the assessee; and, in determining the value of such building or part, the value of any outstanding instalments of the amount payable under such scheme by the assessee to the society, company or association towards the cost of such building or part and the land appurtenant thereto shall, whether the amount so payable is described as such or in any other manner in such scheme, be deducted as a debt owed by him in relation to such building or part. (8) A person (a) who is allowed to take or retain possession of any building or part thereof in part performance of a contract of the nature referred to in section 53A of the Transfer of Property Act, 1882 (4 of 1882); (b) who acquires any rights (excluding any rights by way of a lease from month to month or for a period not exceeding one year) in or with respect to any building or part thereof by virtue of any such transaction as is referred to in clause (f) of section 269UA of the Income-tax Act, 1961 (43 of 1961), shall be deemed to be the owner of that building or part thereof and the value of such building or part shall be included in computing the net wealth of such person.] Explanation. For the purposes of this section, (a) the expression "transfer" includes any disposition, settlement, trust, covenant, agreement or arrangement; 6* 2[(aa) the expression "child" includes a step-child and an adopted child;] 1. Ins. by The Taxation Laws (Extension to Union Territories) Regulation, 1963 (3 of 1963), s. 3 and the Schedule (w.e.f. 1-4-1963). 2. Ins. by Act 41 of 1975, s. 82 (w.e.f. 1-4-1976). 3. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1988). 4. Subs. by Act 46 of 1964, s. 4, for the Explanation (w.e.f. 1-4-1965). 5. Subs. by Act 33 of 1996, s. 57, for sub-section (7) (w.e.f. 1-4-1997). Earlier sub-section (7) was inserted by Act 32 of 1971, s. 31 (w.e.f. 1-4-1972). 6. The word "and" omitted by Act 32 of 1971, s. 31 (w.e.f. 1-4-1972). (b) the expression "irrevocable transfer" includes a transfer of assets which, by the terms of the instrument effecting it, is not revocable for a period exceeding six years or during the lifetime of the transferee, and under which the transferor derives no direct or indirect benefit, but does not include a transfer of assets if such instrument (i) contains any provision for the retransfer, directly or indirectly, of the whole or any part of the assets or income therefrom to the transferor, or (ii) in any way gives the transferor a right to reassume power, directly or indirectly, over the whole or any part of the assets or income therefrom;] 1[and] 2[(c) the expression "property" includes any interest in any property, movable or immovable, the proceeds of sale thereof and any money or investment for the time being representing the proceeds of sale thereof and where the property is converted into any other property by any method, such other property 3*.
Wealth-Tax Act, 1957	40	40. Computation of periods of limitation. In computing the period of limitation prescribed for an appeal under this Act or for an application under section 27, the day on which the order complained of was made and the time requisite for obtaining a copy of such order shall be excluded.
Wealth-Tax Act, 1957	41	41. Service of notice. (1) A notice or a requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a court under the Code of Civil Procedure, 1908 (5 of 1908). (2) Any such notice or requisition may, in the case of a firm or a Hindu undivided family, be addressed to any member of the firm or to the manager or any adult male member of the family, 2[and in the case of a company or any other association of persons] be addressed to the principal officer thereof. 3[(3) After a finding of total partition has been recorded by the 4[Assessing Officer] under section 20 in respect of any Hindu family, notices under this Act in respect of the net wealth of the Hindu family shall be served on the person who was the last manager of the Hindu family, or, if such person is dead, then on all surviving adults who were members of the Hindu family immediately before the partition.] 5[(4) Where an association of persons referred to in section 21AA is dissolved, notices under this Act in respect of any matter relating to the association may be served on any person who was a member of the association immediately before its dissolution.]
Wealth-Tax Act, 1957	42	6[42. Notice deemed to be valid in certain circumstances. Where an assessee has appeared in any proceeding or cooperated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was (a) not served upon him; or 1. Added by Act 46 of 1964, s. 37 (w.e.f. 1-4-1965). 2. Subs. by Act 3 of 1989, s. 76, for "and in the case of any other association of persons" (w.e.f. 1-4-1989). 3. Ins. by Act 46 of 1964, s. 38 (w.e.f. 1-4-1965). 4. Subs. by Act 4 of 1988, s. 127, for "Wealth-tax Officer" (w.e.f. 1-4-1989). 5. Ins. by Act 16 of 1981, s. 31 (w.e.f. 1-4-1981). 6. Ins. by Act 18 of 2008, s. 66 (w.e.f. 1-4-2008). Earlier section 42 was omitted by Act 5 of 1964, s. 50 (w.e.f. 1-4-1964). (b) not served upon him in time; or (c) served upon him in an improper manner: Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment.]
Wealth-Tax Act, 1957	43	43. Bar of jurisdiction. No suit shall lie in any civil court to set aside or modify 2[any proceeding taken or order made] under this Act, and no prosecution, suit or other legal proceeding shall lie against3[the Government or] any officer of the Government for anything in good faith done or intended to be done under this Act.
Wealth-Tax Act, 1957	44	4[44. Appearance before wealth-tax authorities by authorised representatives. (1) Any assessee who is entitled to or required to attend before any wealth- tax authority or the Appellate Tribunal in connection with any proceeding under this Act, except where he is required under this Act to attend in person, may attend by a person who would be entitled to represent him before any income-taxauthority or the Appellate Tribunal under section 288 of the Income-tax Act. (2) Notwithstanding anything in sub-section (1) (i) no person who has been convicted of an offence connected with any wealth-tax proceeding or on whom a penalty has been imposed under this Act other than a penalty imposed on him under clause (i) or clause (ii) of sub-section (1) of section 18 shall be qualified to represent an assessee under sub-section (1) for such time as the 5[Chief Commissioner or Commissioner] may by order determine; (ii) if any person who is not a legal practitioner or a chartered accountant, is found guilty of misconduct in connection with any wealth-tax proceeding by the prescribed authority, the prescribed authority may direct that he shall thenceforth be disqualified to represent an assessee under sub- section (1); (iii) no person not qualified to represent an assessee under the Indian Income-tax Act, 1922 (11 of 1922), the Estate Duty Act, 1953 (34 of 1953), the Expenditure-tax Act, 1957 (29 of 1957), or theGift-tax Act, 1958 (18 of 1958), shall be entitled to appear on behalf of any assessee under this Act: Provided that any order or direction under clause (i) or clause (ii) shall be subject to the following conditions, namely: (a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard; (b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and (c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal. 1. Ins. by Act 18 of 2008, s. 67 (w.r.e.f. 1-10-1975). 2. Subs. by Act 26 of 1988, s. 65, for "any order made" (w.r.e.f. 1-3-1988). Earlier the quoted words were substituted by Act 11 of 1987, s. 89, for "any assessment made" (w.r.e.f. 1-3-1987). 3. Ins. by Act 5 of 1964, s. 50 (w.e.f. 1-4-1964). 4. Subs. by Act 46 of 1964, s. 39, for section 44 (w.e.f. 1-4-1965). 5. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).
Wealth-Tax Act, 1957	45	45. Act not to apply in certain cases. 1[No tax shall be levied under this Act in respect of the net wealth of] (f) any company registered under section 25 of the Companies Act, 1956 (1 of 1956); 3[(g) any co-operative society;] 4[(h) any social club;] 5[(i) any political party. Explanation. For the purposes of clause (i), "political party" shall have the meaning assigned to it in the Explanation to section 13A of the Income-tax Act;] 6[(j) a Mutual Fund specified under clause (23D) of section 10 of the Income-tax Act;] 7[(k) the Reserve Bank of India incorporated under the Reserve Bank of India Act, 1934 (2 of 1934).]
Wealth-Tax Act, 1957	46	46. Power to make rules. (1) The Board may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing power, rules made under this section may provide for (a) the manner in which the market value of any asset may be determined; (b) the form in which returns under this Act shall be made and the manner in which they shall be verified; 8[(ba) the documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents which may not be furnished along with the return but shall be produced before the Assessing Officer on demand under section 14A; (bb) the class or classes of persons who shall be required to furnish the return in electronic form; the form and the manner in which the return in electronic form may be furnished; the documents, statements, receipts, certificates, audit reports, reports of registered valuer or any other documents which may not be furnished along with the return in electronic form and the computer resource or electronic record to which such return may be transmitted under section 14B;] (c) the form in which appeals and applications under this Act may be made, and the manner in which they shall be verified; 1. Subs. by Act 16 of 1972, s. 50, for "The provisions of this Act shall not apply to" (w.e.f. 1-4-1972). 2. Clauses (a) to (e) omitted by Act 18 of 1992, s. 99 (w.e.f. 1-4-1993).] 3. Ins. by Act 16 of 1972, s. 50 (w.r.e.f. 1-4-1957). 4. Subs. by Act 18 of 1992, s. 99, for clause (h) (w.e.f. 1-4-1993). Earlier clause (h) was inserted by Act 25 of 1975, s. 28 (w.r.e.f.1-4-1957) 5. Ins. by Act 29 of 1978, s. 3 (w.e.f. 1-4-1979). 6. Ins. by Act 4 of 1988, s. 158 (w.e.f. 1-4-1988). 7. Ins. by Act 23 of 2012, s. 118 (w.r.e.f. 1-4-1957). 8. Ins. by Act 17 of 2013, s. 63 (w.e.f. 1-6-2013). 1[(cc) the circumstances in which, the conditions subject to which, and the manner in which, the2[Deputy Commissioner (Appeals)] 3[or the Commissioner (Appeals)] may permit an appellant to produce evidence which he did not produce or which he was not allowed to produce before the4[Assessing Officer];] (d) the form of any notice of demand under this Act; 5[(dd) the procedure to be followed in calculating interest payable by assessees or interest payable by the Government to assessees under any provision of this Act, including the rounding off of the period for which such interest is to be calculated in cases where such period includes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;] 6[(e) the areas within which Valuation Officers may exercise jurisdiction; (ee) the manner in which and the conditions subject to which Valuation Officers, overseers, surveyors and assessors may exercise their powers under sub-section (1) of section 38A;] (f) any other matter which has to be, or may be, prescribed for the purposes of this Act. 7[(3) The power to make rules conferred by this section shall include the power to give retrospective effect, from a date not earlier than the date of commencement of this Act, to the rules or any of them and, unless the contrary is permitted (whether expressly or by necessary implication), no retrospective effect shall be given to any rule so as to prejudicially affect the interests of assessees.] 8[(4) The Central Government shall cause every rule made under this Act 9[and the rules of procedure framed by the Settlement Commission under sub-section (7) of section 22F] to be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session 10[or in two or more successive sessions], and if before the expiry of the session 11[immediately following the session or the successive sessions aforesaid], both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.]
Wealth-Tax Act, 1957	47	1[47. Power to remove difficulties. (1) If any difficulty arises in giving effect to the provisions of this Act as amended by the Direct Tax Laws (Amendment) Act, 1987, the Central Government may, by order, do anything not inconsistent with such provisions for the purpose of removing the difficulty: Provided that no such order shall be made after the expiration of three years from the 1st day of April, 1988. (2) Every order made under sub-section (1) shall be laid before each House of Parliament.] 1. Ins. by Act 4 of 1988, s. 159 (w.e.f. 1-4-1988).
Wealth-Tax Act, 1957	5	5. Exemptions in respect of certain assets. 5[6* Wealth-tax shall not be payable by an assessee in respect of the following assets], and such assets shall not be included in the net wealth of the assessee (i) any property held by him under trust or other legal obligation for any public purpose of a charitable or religious nature in India : 7[Provided that nothing contained in this clause shall apply to any property forming part of any business, not being a business referred to in clause (a) or clause (b) of sub-section (4A) of section 11 of the Income-tax Act in respect of which separate books of account are maintained or a business carried on by an institution, fund or trust referred to in 8* clause (23B) or clause (23C) of section 10 of that Act;] (ii) the interest of the assessee in the coparcenary property of any Hindu undivided family of which he is a member; (iii) 9[any one building in the occupation of a Ruler, being a building which immediately before the commencement of the Constitution (Twenty-sixth Amendment) Act, 1971, was his official residence by virtue of a declaration by the Central Government] under paragraph 13 of the Merged States (Taxation Concessions) Order, 1949, or paragraph 15 of the Part B States (Taxation Concessions) Order, 1950; 1. Ins. by Act 41 of 1975, s. 82 (w.e.f. 1-4-1976). 2. Ins. by Act 32 of 1971, s. 31 (w.e.f. 1-4-1972). 3. The word "and" omitted by Act 41 of 1975, s. 82 (w.e.f. 1-4-1976). 4. Clause (d) omitted by s. 82, ibid., (w.e.f. 1-4-1976). Earlier clause (d) inserted by Act 32 of 1971, s. 31 (w.e.f. 1- 4-1972). 5. The brackets, figures, words and letters, "(1) Subject to the provisions of sub-section (1A)," omitted by Act 18 of 1992, s. 92 (w.e.f. 1-4-1993). 6. Subs. by Act 19 of 1970, s. 26, for "Wealth-tax shall not be payable by an assessee in respect of the following assets" (w.e.f. 1-4-1971). 7. Restored by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989). Earlier the proviso was added by Act 32 of 1985, s. 37 (w.e.f. 1-4-1986)which was later substituted by Act 4 of 1988, s. 60 (w.e.f. 1-4-1988). 8. The words brackets, figures and letters "clause (22) or clause (22A) or" omitted by Act 21 of 1998, s. 68 (w.e.f. 1-4-1999). 9. Subs. by Act 54 of 1972, s. 5, for "any one building in the occupation of a Ruler declared by the Central Government as his official residence" (w.e.f. 28-12-1971). 10. Clauses (iv) to (viii) omitted by Act 18 of 1992, s. 92 (w.e.f. 1-4-1993). 1[(iv)] jewellery in the possession of any Ruler, not being his personal property, which has been recognised before the commencement of this Act, by the Central Government as his heirloom or, where no such recognition exists, which the Board may, subject to any rules that may be made by the Central Government in this behalf, recognise as his heirloom at the time of his first assessment towealth-tax under this Act: 2[Provided that in the case of jewellery recognised by the Central Government as aforesaid, such recognition shall be subject to the following conditions, namely: (i) that the jewellery shall be permanently kept in India and shall not be removed outside India except for a purpose and period approved by the Board; (ii) that reasonable steps shall be taken for keeping the jewellery substantially in its original shape; (iii) that reasonable facilities shall be allowed to any officer of Government authorised by the Board in this behalf to examine the jewellery as and when necessary; and (iv) that if any of the conditions hereinbefore specified is not being duly fulfilled, the Board may, for reasons to be recorded in writing, withdraw the recognition retrospectively with effect from the date of commencement of clause (b) of section 5 of the Rulers of Indian States (Abolition of Privileges) Act, 1972 (54 of 1972), and in such a case, wealth-tax shall become payable by the Ruler for all the assessment years after such commencement for which the jewellery was exempted on account of the recognition. Explanation. For the purposes of clause (iv) of the foregoing proviso, the fair market value of any jewellery on the date of the withdrawal of the recognition in respect thereof shall be deemed to be the fair market value of such jewellery on each successive valuation date relevant for the assessment years referred to in the said proviso: Provided further that the aggregate amount of wealth-tax payable in respect of any jewellery under clause (iv) of the foregoing proviso for all the assessment years referred to therein shall not in any case exceed fifty per cent. of its fair market value on the valuation date relevant for the assessment year in which recognition was withdrawn;] 4[5[(v)] in the case of an assessee, being a person of Indian origin 6[or a citizen of India (hereafter in this clause referred to as such person)] who was ordinarily residing in a foreign country and who, on leaving such country, has returned to India with the intention of permanently residing therein, moneys and the value of assets brought by him into India and the value of the assets acquired by him out of such moneys 7[within one year immediately preceding the date of his return and at any time thereafter]: Provided that this exemption shall apply only for a period of seven successive assessment years commencing with the assessment year next following the date on which such person returned to India. 1. Clause (xiv) renumbered as clause (iv) thereof by Act 18 of 1992, s. 92 (w.e.f. 1-4-1993). 2. Added by Act 54 of 1972, s. 5 (w.e.f. 9-9-1972). 3. Clauses (xv) to (xxxii) omitted by Act 18 of 1992, s. 92 (w.e.f. 1-4-1993). 4. Clause (xxxiii) renumbered as clause (v) thereof by s. 92, ibid. (w.e.f. 1-4-1993). 5. Ins. by Act 66 of 1976, s. 27 (w.e.f. 1-4-1977). 6. Ins. by Act 67 of 1984, s. 54 (w.r.e.f. 1-4-1977). 7. Ins. by Act 23 of 1986, s. 40 (w.e.f. 1-4-1987). Explanation 1[1]. A person shall be deemed to be of Indian origin if he, or either of his parents or any of his grand-parents, was born in undivided India.] 2[Explanation 2. For the removal of doubts, it is hereby declared that moneys standing to the credit of such person in a Non-resident (External) Account in any bank in India in accordance with the Foreign Exchange Regulation Act, 1973 (46 of 1973), and any rules made thereunder, on the date of his return to India, shall be deemed to be moneys brought by him into India on that date;] 3[(vi) one house or part of a house or a plot of land belonging to an individual or a Hindu undivided family: Provided that wealth-tax shall not be payable by an assessee in respect of an asset being a plot of land comprising an area of five hundred square metres or less.]
Wealth-Tax Act, 1957	6	6. Exclusion of assets and debts outside India. 6[In computing the net wealth of an individual who is not a citizen of India or of an individual] or a Hindu undivided family not resident in India or resident but not ordinarily resident in India, or of a company not resident in India during the year ending on the valuation date (i) the value of the assets and debts located outside India; and (ii) the value of the assets in India represented by any loans or debts owing to the assessee in any case where the interest, if any, payable on such loans or debts is not to be included in the total income of the assessee under 7[section 10] of the Income-tax Act; shall not be taken into account. Explanation 1. An individual or a Hindu undivided family shall be deemed to be not resident in India or resident but not ordinarily resident in India during the year ending on the valuation date if in respect of that year the individual or the Hindu undivided family, as the case may be, is not resident in India or resident but not ordinarily resident in India within the meaning of the Income-tax Act. 8[Explanation 1A. Where in the case of an individual the value of an asset in India is represented by any debt owing to him, being any moneys to his credit in a Non-resident (External) Account, the interest payable on which is not to be included in his total income under 9[sub-clause (ii) of clause (4)] of section 10 of the Income-tax Act, the provisions of this section shall, in relation to such asset, apply subject to the modification that the reference in this section to an individual not resident in India shall be construed as a reference to a person resident outside India as defined in clause (q) of section 2 of the Foreign Exchange Regulation Act, 1973 (46 of 1973).] 1. The Explanation renumbered as Explanation 1 thereof by Act 23 of 1986, s. 40 (w.r.e.f. 1-4-1977). 2. Ins. by s. 40, ibid. (w.r.e.f. 1-4-1977). 3. Subs. by Act 21 of 1998, s. 68, for clause (vi) (w.e.f.. 1-4-1998). 4. Clauses (xxxiv) omitted by Act 18 of 1992, s. 92 (w.e.f. 1-4-1993). Earlier it was inserted by Act 66 of 1976, s. 27 (w.e.f.1-4-1976). 5. Sub-sections (1A) to (4) omitted by s. 92, ibid. (w.e.f. 1-4-1993). 6. Subs. by Act 11 of 1958, s. 14, for "In computing the net wealth of an individual" (w.r.e.f. 1-4-1957). 7. Subs. by Act 46 of 1964, s. 6, for "sub-section (3) of section 4" (w.e.f.1-4-1965). 8. The Explanation inserted by Act 14 of 1982, s. 35 (w.e.f. 1-4-1982). 9. Subs. by Act 3 of 1989, s. 61, for "clause (4A)" (w.e.f. 1-4-1989). Explanation 2. A company shall be deemed to be resident in India during the year ending on the valuation date, if (a) it is a company formed and registered under the Companies Act, 1956 (1 of 1956), or is an existing company within the meaning of that Act; or (b) during that year the control and management of its affairs is situated wholly in India.
Wealth-Tax Act, 1957	7	1[7. Value of assets, how to be determined. (1) Subject to the provisions of sub-section (2), the value of any asset, other than cash, for the purposes of this Act shall be its value as on the valuation date determined in the manner laid down in Schedule III. (2) The value of a house belonging to the assessee and exclusively used by him for residential purposes throughout the period of twelve months immediately preceding the valuation date, may, at the option of the assessee, be taken to be the value determined in the manner laid down in Schedule III as on the valuation date next following the date on which he became the owner of the house or the valuation date relevant to the assessment year commencing on the 1st day of April, 1971, whichever valuation date is later. Explanation. For the purposes of this sub-section, (i) where the house has been constructed by the assessee, he shall be deemed to have become the owner thereof on the date on which the construction of such house was completed; (ii) "house" includes a part of a house being an independent residential unit.]
Wealth-Tax Act, 1957	8	3[8. Wealth-tax authorities and their jurisdiction. The income-tax authorities specified in section 116 of the Income-tax Act shall be the wealth-tax authorities for the purposes of this Act and every such authority shall exercise the powers and perform the functions of a wealth-tax authority under this Act in respect of any individual, Hindu undivided family or company, and for this purpose his jurisdiction under this Act shall be the same as he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning concurrent jurisdiction) or under any other provision of that Act. Explanation. For the purposes of this section, the wealth-tax authority having jurisdiction in relation to a person who is not an assessee within the meaning of the Income-tax Act shall be thewealth-tax authority having jurisdiction in respect of the area in which that person resides.
Wealth-Tax Act, 1957	9	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.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	1	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 1. Short title and commencement.- 1. This Act may be called the Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005. 2. It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	10	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 10. Prohibition as regards intimidating acts.- No person shall transfer, acquire, possess, or transport fissile or radioactive material, which is intended to be used to cause, or in a threat to cause, death or serious injury or damage to property for the purpose of intimidating people or a section of the people in India or in any foreign country, or compelling the Government of India or the Government of a foreign country or an international organisation or any other person to do so or abstain from doing any act.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	11	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 11. Prohibition on export.- No person shall export any material, equipment or technology knowing that such material, equipment or technology is intended to be used in the design or manufacture of a biological weapon, chemical weapon, nuclear weapon or other nuclear explosive device, or in their missile delivery systems.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	12	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 12. Prohibition on brokering.- No person who is a resident in India shall, for a consideration under the terms of an actual or implied contract, knowingly facilitate the execution of any transaction which is prohibited or regulated under this Act: Provided that a mere carriage, without knowledge, of persons, goods or technology, or provision of services, including by a public or private carrier of goods, courier, telecommunication, postal service provider or financial service provider, shall not be an offence for the purposes of this section.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	13	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 13. Regulation of export, transfer, retransfer, transit and transshipment.- 1. No item notified under this Act shall be exported, transferred, re-transferred, brought in transit or transshipped except in accordance with the provisions of this Act or any other relevant Act. 2. Any transfer of technology of an item whose export is prohibited under this Act or any other relevant Act relating to relevant activity shall be prohibited. 3. When any technology is notified under this Act or any other relevant Act, as being subject to transfer controls, the transfer of such technology shall be restricted to the extent notified thereunder. Explanation.-The transfer of technology may take place through either or both of the following modes of transfer, namely:- a. by a person or from a place within India to a person or place outside India; b. by a person or from a place outside India to a person, or a place, which is also outside India (but only where the transfer is by, or within the control of, person, who is a citizen of India, or any person who is a resident in India). 1. 2. 3. 4. The Central Government may notify any item as being subject to the provisions of this Act, whether or not it is covered under any other relevant Act; and when such item is exhibited, sold, supplied or transferred to any foreign entity or a foreigner who is resident, operating, visiting, studying, or conducting research or business within the territorial limits of India, or in its airspace or Exclusive Economic Zone, it shall constitute an offence.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	14	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 14. Offences and penalties.- Any person who contravenes, or attempts to contravene or abets, the provisions of section 8 or section 10 of this Act, shall be punishable with imprisonment for a term which shall not be less than five years but which may extend to imprisonment for life, and shall also be liable to fine.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	15	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 15. Punishment for aiding non-State actor or terrorist.- 1. Any person who, with intent to aid any non-State actor or terrorist, contravenes the provisions of section 9 of this Act, shall be punishable with imprisonment for a term which shall not be less than five years but which may extend to imprisonment for life, and shall also be liable to fine. 2. Any person who, with intent to aid any non-State actor or terrorist, attempts to contravene or abets, or does any act preparatory to contravention of sub-section (1), shall be deemed to have contravened that provision and the provision of sub-section (1) shall apply subject to the modification that the reference to "imprisonment for life" therein shall be construed as a reference to "imprisonment for ten years". 3. While determining the punishment under this section, the court shall take into consideration whether the accused had the knowledge about the transferee being a non-State actor or not.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	16	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 16. Punishment for unauthorized export.- 1. Any person who knowingly contravenes, abets or attempts to contravene, the provisions of sub-section (4) of section 13 of this Act, shall be punishable with fine which shall not be less than three lakh rupees and which may extend to twenty lakh rupees. 2. If any person is again convicted of the same offence under sub-section (1), then he shall be punishable for the second and every subsequent offence with imprisonment for a term which shall not be less than six months but which may extend to five years and shall also be liable to fine.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	17	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 17. Punishment for violation of other provisions of the Act.- 1. Where any person contravenes, or abets or attempts to contravene, any provision of this Act other than the provisions under sections 8, 9, 10 and sub-section (4) of section 13 of this Act, he shall be punishable with imprisonment for a term which shall not be less than six months but which may extend to five years and shall also be liable to fine. 2. If any person is again convicted of the same offence under sub-section (1), then he shall be punishable for the second and every subsequent offence with imprisonment for a term which shall not be less than one year but which may extend to seven years and shall also be liable to fine.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	18	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 18. Penalty for using false or making forged documents, etc.- Where any person signs or uses, or causes to be signed or used, any declaration, statement or document submitted to the competent authority knowing or having reason to believe that such declaration, statement or document is forged or tampered with or is false in any material particular, and relates to items notified under this Act or any other relevant Act, including those related to relevant activity, he shall be punishable with fine which shall not be less than five lakh rupees or five times the value of the materials, equipment, technology or services, whichever is more.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	19	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 19. Punishment for offences with respect to which no provision has been made.- Whoever contravenes any other provision of this Act or any rule or order made there under for which no specific punishment is provided, shall be punishable with imprisonment for a term which may extend to one year, or with fine, or with both.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	2	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 2. Act in addition to other laws.- Save as otherwise expressly provided in this Act, the provisions of this Act shall be in addition to any other relevant Act for the time being in force in relation to any matter covered under this Act.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	20	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 20. Offences by companies.- 1. Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence. 2. Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to, any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.-For the purposes of this section- a. "company" means anybody corporate and includes a firm and other association of individuals; and b. "director", in relation to a firm, means a partner in the firm.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	21	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 21. Cognizance of offences.- No Court shall take cognizance of any offence under this Act without the previous sanction of the Central Government or any officer authorised by the Central Government in this behalf.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	22	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 22. Bar of jurisdiction of civil courts.- No action or proceedings taken under section 5 and sub-sections (1) and (2) of section 7 of this Act by the Central Government or any officer authorised by it in this behalf shall be called in question in any civil court in any suit or application or by way of appeal or revision, and no injunction shall be granted by any civil court or other authority in respect of any action taken or to be taken in pursuance of any power conferred under those provisions.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	23	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 23. Effect of other laws. - 1. The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any enactment other than this Act or any other instrument having effect by virtue of any enactment other than this Act. 2. Where any act or omission constitutes an offence punishable under this Act and also under any other relevant Act, then the offender found guilty of such offence shall be liable to be punished under that Act which imposes a greater punishment.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	24	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 24. Protection of action taken in good faith.- No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer or authority of the Central Government or any other authority on whom powers have been conferred pursuant to this Act, for anything which is in good faith done or purported to be done in pursuance of this Act or any rule or order made there under.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	25	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 25. Special provisions as to Central Government.- Nothing in this Act shall affect the activities of the Central Government in the discharge of its functions relating to the security or the defence of India.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	26	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 26. Power to make rules.- 1. The Central Government may, by notification, make rules to carry out the provisions of this Act. 2. In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:- a. manner of regulating any item related to relevant activity under sub-section (1) of section 5; b. appointment of Advisory Committees, their powers and duties under section 6; c. appointment of Licensing and Appellate Authority and the manner of licensing under sub-section (2) of section 7; and d. any other matter which has to be, or may be, prescribed. 1. 2. 3. Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	27	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 27. Power to remove difficulties.- 1. If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as may appear to be necessary for removing the difficulty: Provided that no order shall be made under this section after the expiry of the period of two years from the date of commencement of this Act. 2. Every order made under this section shall be laid, as soon as may be after it is made, before each House of Parliament.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	3	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 3. Extent and application.- 1. It extends to the whole of India including its Exclusive Economic Zone. 2. Every person shall be liable to punishment under this Act for every act or omission contrary to the provisions thereof, of which he is held guilty in India. 3. Any person who commits an offence beyond India, which is punishable under this Act, shall be dealt with according to the provisions of this Act in the same manner as if such act had been committed in India. 4. The provisions of this Act shall also apply to – a. citizens of India outside India; b. companies or bodies corporate, registered or incorporated in India or having their associates, branches or subsidiaries, outside India; c. any ship, aircraft or other means of transport registered in India or outside India, wherever it may be; d. foreigners while in India; e. persons in the service of the Government of India, within and beyond India. 1. 2. 3. 4. 5. Notwithstanding the applicability of the provisions of any other Central Act relating to any activity provided herein, the provisions of this Act shall apply to export, transfer, re-transfer, transit and trans-shipment of material, equipment or technology of any description as are identified, designated, categorised or considered necessary by the Central Government, as pertinent or relevant to India as a Nuclear Weapon State, or to the national security of India, or to the furtherance of its foreign policy or its international obligations under any bilateral, multilateral or international treaty, Covenant, Convention or arrangement relating to weapons of mass destruction or their means of delivery, to which India is a Party.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	4	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 4. Definitions.- In this Act, unless the context otherwise requires,- a. "biological weapons" are- i. microbial or other biological agents, or toxins whatever their origin or method of production, of types and in quantities that have no justification for prophylactic, protective or other peaceful purposes; and ii. weapons, equipment or delivery systems specially designed to use such agents or toxins for hostile purposes or in armed conflict; b. "brought in transit" means to bring goods from any country into India by land, air, or amphibious means of transportation, where the goods are to be taken out from India on the same conveyance on which they are brought into India without any landing in India, but does not include a conveyance in innocent passage through Indian territory, Indian territorial waters or Indian airspace of a foreign conveyance carrying goods. Explanation I.-A conveyance is a foreign conveyance if it is not registered in India. Explanation II.-A conveyance is in "innocent passage" if it is not engaged in relevant activity and passes through or above Indian territorial waters or airspace without stopping or anchoring in India; a. b. c. "chemical weapons" means,- i. the toxic chemicals and their precursors, except where intended for- a. industrial, agricultural, research, medical, pharmaceutical or other peaceful purposes; b. protective purposes, namely those purposes directly related to protection against toxic chemicals and to protection against chemical weapons; c. military purposes not connected with the use of chemical weapons and not dependent on the use of the toxic properties of chemicals as a method of warfare; or d. law enforcement including domestic riot control purposes; as long as the types and quantities are consistent with such purposes; i. ii. the munitions and devices, specifically designed to cause death or other harm through the toxic properties of those toxic chemicals specified in sub-clause (i), which would be released as a result of the employment of such munitions and devices; and iii. any equipment specifically designed for use directly in connection with the employment of munitions and devices specified in sub-clause (ii), together or separately; a. b. c. d. "export" shall have the meaning assigned to this expression in the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992); e. "fissile material" and "radioactive material" shall have the meanings assigned to these expressions in the Atomic Energy Act, 1962 (33 of 1962); f. "item" means materials, equipment, and technology, of any description, notified under this Act or any other Act related to relevant activity; g. "non-State actor" is a person or entity not acting under the lawful authority of any country; h. "nuclear weapon or other nuclear explosive device" means any nuclear weapon or other nuclear explosive device as may be determined by the Central Government, whose determination in the matter shall be final; i. "public domain" means domain that has no restrictions upon dissemination of information within or from it; the existence of any legal rights to intellectual property in that information does not remove such information from being in public domain; j. "relevant activity" means,- i. the development, production, handling, operation, maintenance, storage or dissemination of a nuclear, chemical or biological weapon; or ii. the development, production, maintenance, storage or dissemination of missiles specially designed for delivering any such weapon; a. b. c. d. e. f. g. h. i. j. k. "re-transfer" means transfer of any item notified under this Act from any country or entity to which it has been exported from India, to yet another country or entity; l. "technology" means any information (including information embodied in software) other than information in the public domain, that is capable of being used in- i. the development, production or use of any goods or software; ii. the development of, or the carrying out of, an industrial or commercial activity or the provision of a service of any kind. Explanation.-When technology is described wholly or partly by reference to the uses to which it (or the goods to which it relates) may be put, it shall include services which are provided or used, or which are capable of being used, in the development, production or use of such technology or goods; a. b. c. d. e. f. g. h. i. j. k. l. m. "terrorist" shall have the meaning assigned to this expression in the Unlawful Activities (Prevention) Act, 1967 (37 of 1967); n. "trans-shipment" means to remove goods from the conveyance on which they were brought into India and to place the goods on the same or another conveyance for the purpose of taking them out of India, where these acts are carried out on a "through bill of lading", "through airway bill" or "through manifest". Explanation.-"through bill of lading", "through airway bill" and "through manifest" means respectively a bill of lading, airway bill and manifest, for the consignment of goods from a place outside India to a destination which is also outside India without a consignee in India; a. b. c. d. e. f. g. h. i. j. k. l. m. n. o. "unlawful" means without the authority of the Central Government and the expression "unlawfully" shall be construed accordingly; p. "weapons of mass destruction" means any biological, chemical or nuclear weapons.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	5	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 5. Power to identify, designate, categorise or regulate certain activities.- 1. The Central Government may identify, designate, categorise or regulate, the export, transfer, re-transfer, trans-shipment, or transit of any item related to relevant activity in such manner as may be prescribed. 2. The Central Government may, by order published in the Official Gazette, designate or notify any item related to relevant activity for the purposes of this Act.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	6	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 6. Power to appoint Advisory Committees.- For the purposes of this Act, the Central Government may appoint such Advisory Committees as it deems fit, and may appoint to them persons to exercise such powers and perform such duties as the Central Government may, by rules, prescribe.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	7	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 7. Delegation of powers.- 1. Subject to the provisions of this Act and any other law for the time being in force, related to relevant activity, the Central Government shall have the power to direct or assign to any authority, in such manner as it may deem appropriate, such powers as may be necessary to implement the provisions of this Act. 2. The Central Government may appoint a Licensing Authority and an Appellate Authority and make provisions relating to such authority and for licensing in such manner and in such form, as the Central Government may, by rules, prescribe. 3. Without prejudice to the generality of the provisions contained in this Act, the authorities and mechanisms provided under other relevant Acts shall continue to deal with matters covered under those Acts: Provided that in case of any doubt as to whether a matter falls within the scope of such relevant Acts or under this Act, the decision of the Central Government thereon shall be final.
Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005	8	Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 8. Prohibition relating to weapons of mass destruction.- 1. No person shall unlawfully manufacture, acquire, possess, develop or transport a nuclear weapon or other nuclear explosive device and their means of delivery. 2. No person shall unlawfully transfer, directly or indirectly, to any one a nuclear weapon or other nuclear explosive device, or transfer control over such a weapon, knowing it to be a nuclear weapon or other nuclear explosive device. 3. No person shall unlawfully manufacture, acquire, possess, develop or transport a biological or chemical weapon or their means of delivery. 4. No person shall unlawfully transfer, directly or indirectly, to any one biological or chemical weapons. 5. No person shall unlawfully transfer, directly or indirectly, to any one missiles specially designed for the delivery of weapons of mass destruction.