Wealth tax issue

the notification in this regard does not clearly specify that Form BB to be filled by all assessees liable for tax audit. but the plain reading of notification on incometaxindiaefiling.gov.in says that it is to be filled by all assessees subject to tax audit...

the notification on website is reporduced below:

"A company and an assessee being an individual or HUF who is liable to tax audit u/s 44AB are required to furnish Form BB (Return of Wealth) electronically under digital signature for assessment year 2014-15 onwards"