Wealth Tax-Prima facie adjustments by A.O. to net wealth u/s 16(1)(a).

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..... following are the adjustments that shall be made by the Assessing Officer to the net wealth declared in the return: (i) any arithmetical errors in the return, accounts or documents accompanying it, shall be rectified; (ii) any exemption or deduction, which, on the basis of the information available in such return, accounts or documents, is prima facie admissible but which is not claimed or made .....

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..... tions available under section 5 of the Wealth-tax Act read with sections 5(1), 5(1A),5(2) and 5(3) and the definition of properties situated outside India under section 6 may be used by the Assessing Officers for ready reference. This would be useful not only for making adjustments, but also to identify cases which warrant enquiries. The cases thus identified can be taken up for scrutiny. Separate .....

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