Wealth Tax
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The Wealth Tax Act came into force on April 1, 1957 and it extends to whole of
India including the State of Jammu and Kashmir. [sec. 1]
Wealth tax is a direct tax, which is charged on the net wealth of the assessee. The
unit of wealth tax has been divided into two lessons. In this lesson we shall be
studying the chargeability and computation of wealth tax and in the next lesson
we will be studying the valuation of assets and provisions relating to filing of
return and assessment. #pdf
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