Charge of wealth-tax

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..... provisions of this Code, every individual, Hindu undivided family and private discretionary trust shall be liable to wealth-tax on the net wealth on the valuation date in the financial year at the ra .....

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..... ferred to in sub-section (1). (4) The wealth-tax charged under the foregoing provisions shall be collected after allowing credit for pre-paid taxes, if any, in accordance with the provisions of this .....

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