Section 26: Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioners or Commissioners]

Q: What does Section 26 of The Wealth-tax Act, 1957 (TWA) deal with?

Section 26 TWA pertains to "Appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioners or Commissioners]". It is part of the The Wealth-tax Act, 1957, a legislation enacted by the Parliament of India. Section 26 of The Wealth-tax Act, 1957 (TWA) governs appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioners or Commissioners]. As verified on 19 May 2026.

Q: Is Section 26 TWA still in force?

Yes, Section 26 of the The Wealth-tax Act, 1957 is currently in force across the Republic of India.

Q: What is धारा 26 TWA?

धारा 26 TWA is the Devanagari Hindi reference for Section 26 of the The Wealth-tax Act, 1957. Section 26 of The Wealth-tax Act, 1957 (TWA) governs appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioners or Commissioners]. As verified on 19 May 2026.

Q: What is Dhara 26 TWA?

Dhara 26 TWA is the Roman Hindi reference for Section 26 of the The Wealth-tax Act, 1957. "Dhara" means "Section" in Hindi. Section 26 of The Wealth-tax Act, 1957 (TWA) governs appeal to the Appellate Tribunal from orders of enhancement by [Chief Commissioners or Commissioners]. As verified on 19 May 2026.

Q: How to cite Section 26 of The Wealth-tax Act, 1957?

Cite as: "Section 26, The Wealth-tax Act, 1957 (TWA)" in legal briefs. For academic writing, use the BlueBook format: The Wealth-tax Act, 1957, § 26 (India).

Law on Tips Editorial Board

.-(1) Any assessee objecting to [an order passed by the ] [Substituted by Act 46 of 1964, Section 25, for " an order of enhancement made by the Commissioner under section 25" (w.e.f. 1.4.1965). ][Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Commissioners " and " Commissioner " , respectively (w.e.f. 1.4.1988).] under section 18 [or section 18-A] [ Inserted by Act 41 of 1975, Section 96 (w.e.f. 1.4.1976).] or sub-section (2) of section 25 [or an order passed by the Director-General or Director under section 18-A] [ Inserted by Act 3 of 1989, Section 72 (w.e.f. 1.4.1989).] may appeal to the Appellate Tribunal within sixty days of the date on which the order is communicated to him.

(2)

An appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and shall be verified in the prescribed manner and shall be accompanied by [a fee of ] [Substituted by Act 42 of 1970, Section 63, for 'a fee of one hundred rupees " (w.e.f. 1.4.1971). ][two hundred rupees] [ Substituted by Act 16 of 1981, Section 29, for " one hundred and twenty-five rupees " (w.e.f. 1.6.1981).].

(3)

The provisions of [sub-sections (3), (5), (9) and (10)] [ Substituted by Act 45 of 1972, Section 13, for " sub-sections (3) and (5) to (10) inclusive " (w.e.f. 1.1.1973).] of section 24 shall apply in relation to any appeal under this section as they apply in relation to any appeal under that section.