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Wealth‐tax (1st Amendment) Rules, 2014.

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..... erred by clause (ba) and clause (bb) of sub‐section (2) of section 46 read with section 14A and section 14B of the Wealth‐tax Act, 1957 (27 of 1957) , the Central Board of Direct Taxes hereby makes the following rules further to amend the Wealth‐tax Rules, 1957 , namely: 1. (1) These rules may be called the Wealth‐tax (1st Amendment) Rules, 2014. (2) They sha .....

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..... 2) Subject to the provisions of sub‐rule (3), for the assessment year 2014‐15 and any other subsequent assessment year, the return of net wealth referred to in sub‐rule (1) shall be furnished electronically under digital signature. (3) In case of individual or Hindu undivided family to whom the provisions of section 44AB of the Income‐tax Act, 1961(43 of 1961) are no .....

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..... eval policies in relation to furnishing the returns in the manners specified in sub‐rule (2). 3. In the said rules, in Appendix, after Form BA , the following Form shall be inserted; namely :‐ FORM BB RETURN OF NET WET WEALTH [See rule 3(1)(b) of Wealth-tax Rules, 1957] [F.No.143/1/2014‐TPL] (J. Saravanan) .....

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