| 1 | Short title, extent and commencement |
| 2 | Definitions |
| 3 | Charge of wealth-tax |
| 4 | Net wealth to include certain assets |
| 5 | Exemptions in respect of certain assets |
| 6 | Exclusion of assets and debts outside India |
| 7 | Value of assets, how to be determined |
| 8 | Wealth-tax authorities and their jurisdiction |
| 8A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
| 8AA | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
| 8B | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
| 9 | Control of wealth-tax authorities |
| 9A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
| 10 | Instructions to subordinate authorities |
| 10A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
| 11 | Jurisdiction of Assessing Officers and power to transfer cases |
| 11A | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
| 11AA | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
| 11B | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987,W.E.F. 1-4-1988] |
| 12 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
| 12A | Appointment of Valuation Officers |
| 13 | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1988] |
| 13A | Powers of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner to make enquiries |
| 14 | Return of wealth |
| 15 | Return after due date and amendment of return |
| 15A | Return by whom to be signed |
| 15B | Self-assessment |
| 15C | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
| 16 | Assessment |
| 16A | Reference to Valuation Officer |
| 17 | Wealth escaping assessment |
| 17A | Time limit for completion of assessment and reassessment |
| 17B | Interest for defaults in furnishing return of net wealth |
| 18 | Penalty for failure to furnish returns, to comply with notices and concealment of assets, etc. |
| 18A | Penalty for failure to answer questions, sign statements, furnish information, allow inspection, etc. |
| 18B | Power to reduce or waive penalty in certain cases |
| 18BA | Power of Commissioner to grant immunity from penalty |
| 18C | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court |
| 18D | [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1989, W.E.F. 1-4-1989] |
| 19 | Tax of deceased person payable by legal representative |
| 19A | Assessment in the case of executors |
| 20 | Assessment after partition of a Hindu undivided family |
| 20A | Assessment after partial partition of a Hindu undivided family |
| 21 | Assessment when assets are held by courts of wards, administrators-general, etc. |
| 21A | Assessment in cases of diversion of property, or of income from property, held under trust for public charitable or religious purposes |
| 21AA | Assessment when assets are held by certain associations of persons |
| 22 | Assessment of persons residing outside India |
| 22A | Definitions |
| 22B | Wealth-tax Settlement Commission |
| 22BA | Jurisdiction and powers of Settlement Commission |