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Net wealth to include certain assets

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..... otherwise) - (i) by the spouse of such individual to whom such asset has been transferred by the individual, directly or indirectly, otherwise than for adequate consideration or in connection with an agreement to live apart; (ii) by a minor child, not being a not being a person with disability or person with severe disability, of such individual; (iii) by a person to whom such asset has been tran .....

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..... eferred to in sub-clause (i) and (ii) of clause (b) of sub-section (1) of section 8 and which are held by him on the valuation date. (3) For the purposes of this section,- (a) the asset referred to in sub-clause (ii) or sub-clause (iii) of clause (a) of subsection (1) shall be included in the net wealth of - (i) the parent who is the guardian of the minor child, if the other parent is not a guardi .....

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..... is allotted or leased to him under a house building scheme of the society, company or association, as the case may be; and (d) the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate. (e) the value of any assets transferred under an irrevocable transfer shall be liable to be included in computing the net wealth of the transfer in .....

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