Section 39: Effect of transfer of authorities on pending proceedings .-Whenever in respect of any proceeding under this Act any wealth-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises such jurisdiction, the authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:

Q: What does Section 39 of The Wealth-tax Act, 1957 (TWA) deal with?

Section 39 TWA pertains to "Effect of transfer of authorities on pending proceedings .-Whenever in respect of any proceeding under this Act any wealth-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises such jurisdiction, the authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:". It is part of the The Wealth-tax Act, 1957, a legislation enacted by the Parliament of India. Section 39 of The Wealth-tax Act, 1957 (TWA) governs effect of transfer of authorities on pending proceedings .-Whenever in respect of any proceeding under this Act any wealth-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises such jurisdiction, the authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:. As verified on 19 May 2026.

Q: Is Section 39 TWA still in force?

Yes, Section 39 of the The Wealth-tax Act, 1957 is currently in force across the Republic of India.

Q: What is धारा 39 TWA?

धारा 39 TWA is the Devanagari Hindi reference for Section 39 of the The Wealth-tax Act, 1957. Section 39 of The Wealth-tax Act, 1957 (TWA) governs effect of transfer of authorities on pending proceedings .-Whenever in respect of any proceeding under this Act any wealth-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises such jurisdiction, the authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:. As verified on 19 May 2026.

Q: What is Dhara 39 TWA?

Dhara 39 TWA is the Roman Hindi reference for Section 39 of the The Wealth-tax Act, 1957. "Dhara" means "Section" in Hindi. Section 39 of The Wealth-tax Act, 1957 (TWA) governs effect of transfer of authorities on pending proceedings .-Whenever in respect of any proceeding under this Act any wealth-tax authority ceases to exercise jurisdiction and is succeeded by another who has and exercises such jurisdiction, the authority so succeeding may continue the proceeding from the stage at which the proceeding was left by his predecessor:. As verified on 19 May 2026.

Q: How to cite Section 39 of The Wealth-tax Act, 1957?

Cite as: "Section 39, The Wealth-tax Act, 1957 (TWA)" in legal briefs. For academic writing, use the BlueBook format: The Wealth-tax Act, 1957, § 39 (India).

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[Provided that the assessee concerned may demand that before the proceeding is so continued the previous proceeding or any part thereof be reopened or that before any order of assessment is passed against him, he be reheard.]