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Wealth Tax Law & Procedure
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Wealth Tax Law & Procedure

Ch. No.

Topic

1

Charge of Wealth Tax

2

Persons Liable to pay Wealth Tax

3

How to Compute Net Wealth

4

Meaning of Assets Section 2(ea) for the purpose of Wealth Tax

5

Deemed Assets Section 4 - In case of an Individual - General

6

Deemed Assets Section 4 - In Case a Partner of Firm or AOP

7

Deemed Assets Section 4 - In case of a Member of HUF

8

Deemed Assets Section 4 - In case of a irrevocable transfer

9

Deemed Assets Section 4 - In case of a gift by means of entries in books

10

Deemed Assets Section 4 - In case of a holder of impartible estate

11

Deemed Assets Section 4 - In case of a building allotted by co-op society / company / AOP

12

Deemed Assets Section 4 - In case a person is allowed to take or retain possession or acquires any right

13

Exempted Assets

14

Exclusion of assets and debts outside India.

 
 
 
 
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