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 18(3)] [Section 18] [Entire Act] Union of India - Subsection Section 18(3)(ii) in The Wealth-Tax Act, 1957 (ii)by the [Assistant Commissioner or Deputy Commissioner][, where the penalty exceeds twenty thousand rupees. [ Substituted by Act 3 of 1989, Section 68, for sub-Section (3)(w.e.f. 1.4.1989).]