Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 16(5)] [Section 16] [Entire Act] Union of India - Subsection Section 16(5)(a) in The Wealth-Tax Act, 1957 (a)fails to make the return required under sub-section (1) of section 14 and has not made a return or a revised return under section 15, or