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Wealth-tax

Home Acts & Rules Wealth-tax Rule Wealth Tax Rules, 1957 This

Wealth Tax Rules, 1957

Rule 1	:	Short title and commencement
Rule 1A	:	Definitions
Rule 1AA	:	Prescribed authority for the purposes of section 5(1)(xxxiv)
Rule 1B	:	Valuation of life interest
Rule 1BB	:	Valuation of house
Rule 1C	:	Market value of unquoted preference shares
Rule 1D	:	Market value of unquoted equity shares of companies other than investment companies and managing agency companies
Rule 2	:	Valuation of interest in partnership or association of persons
Rule 2A	:	Determination of the net value of assets of business as a whole
Rule 2B	:	Adjustments in the value of an asset disclosed in the balance sheet
Rule 2C	:	Adjustments in the value of an asset not disclosed in the balance sheet
Rule 2D	:	Value of certain assets not to be taken into account
Rule 2E	:	Value of certain liabilities not to be taken
Rule 2F	:	Liabilities not disclosed in the balance sheet
Rule 2G	:	Special provision for exclusion of certain assets and liabilities shown in the balance sheet
Rule 2H	:	Valuation of assets forming part of industrial undertaking
Rule 2I	:	Omitted by the Wealth-tax (Second Amendment) Rules, 1989, w.e.f. 1-4-1989
Rule 3	:	Form of return of net wealth
Rule 3A	:	Jurisdiction of Valuation Officers
Rule 3B	:	Conditions for reference to Valuation Officers
Rule 3C	:	Inspection
Rule 4	:	Notice of demand
Rule 4A	:	Form of application for settlement of case
Rule 4AA	:	Disclosure of information in the application for settlement of cases
Rule 4B	:	Fee for furnishing copy of report
Rule 4C	:	Avoidance of repetitive appeals
Rule 5	:	Appeal to the [*] [ [*] Commissioner (Appeals)]
Rule 5A	:	Production of additional evidence before the [Deputy Commissioner (Appeals)] [and Commissioner (Appeals)
Rule 6	:	Form of appeal to Appellate Tribunal
Rule 7	:	Application for reference to High Court
Rule 8	:	Authorised representatives
Rule 8A	:	Qualifications of registered valuers
Rule 8B	:	Application for registration as valuer
Rule 8BB	:	Furnishing of particulars in certain cases
Rule 8C	:	Scale of fees to be charged by a registered valuer
Rule 8D	:	Form of report of valuation by registered valuer
Rule 8E	:	Registered valuer when to be guilty of misconduct in his professional capacity for purposes of section 34AD
Rule 8F	:	Charge sheet
Rule 8G	:	Inquiry Officer
Rule 8H	:	Proceedings before Inquiry Officer
Rule 8I	:	Order of the Chief Commissioner or the Director General
Rule 8J	:	Procedure if no Inquiry Officer appointed
Rule 8K	:	Change of Inquiry Officer
Rule 8L	:	Powers of Board and Inquiry Officer
Rule 8M	:	Furnishing of particulars in certain cases
Rule 9	:	Disclosure of information respecting assessees
Rule 10	:	Search and seizure
Rule 10A	:	Requisition of books of account, etc.
Rule 11	:	Prescribed authority
Rule 12	:	Procedure to be followed in calculating interest
Rule 13	:	Forms for certificate of valuation of shares/jewellery, etc.
Appendix	:	Appendix

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