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THE WEALTH TAX ACT, 1957
- Net Wealth of an assessee to include of certain assets Sec. 4
- Exemptions Sec. 5
- Rules for valuation of assets Sec. 7
- Wealth tax return Secs. 14, 15 & 15A
- Assessment Secs. 15B, 16, 17 & 17A
- Liability to assessment in special cases Secs. 19 to 22
- Offences by companies Sc. 35HA
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