Section 34 – Wealth-Tax Act, 1957 HomeWealth-Tax Act, 1957Section 34 – Wealth-Tax Act, 1957 published by Advocate Shruti Goyal | February 18, 2025 Restrictions on registration of transfers of immovable property in certain cases [Omitted by the Wealth-tax (Amendment) Act, 1964, w.e.f. 1-4-1965. See section 230 of the Income-tax Act, 1961.]