Wealth-tax (Second Amendment) Rules, 2009 - Amendment in rule 3A

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..... s hereby makes the following rules further to amend the Wealth-tax Rules, 1957, namely :— 1. (1) These rules may be called the Wealth-tax (Second Amendment) Rules, 2009. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Wealth-tax Rules, 1957, in rule 3A, — (a) in sub-rule (3), — (i) in clause (i), for the letters, figures and word "R .....

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..... of the Wealth-tax (Second Amendment) Rules, 2009, — (i) the District Valuation Officer shall transfer the reference to the Valuation Officer, if the value of the asset as declared in the return made by the assessee under section 14 or section 15 does not exceed Rs. 300 lakhs ; (ii) the Valuation Officer shall transfer the reference to the Assistant Valuation Officer, if the value of the asset .....

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