WEALTH TAX RULES
1 : Short title and commencement
1A : Definitions
1AA : Prescribed authority for the purposes of section 5(1)(xxxiv)
3 : Form of return of net wealth
3A : Jurisdiction of Valuation Officers
3B : Conditions for reference to Valuation Officers
3C : Inspection
4 : Notice of demand
4A : Form of application for settlement of case
4AA : Disclosure of information in the application for settlement of cases
4B : Fee for furnishing copy of report
4C : Avoidance of repetitive appeals
5 : Appeal to the Commissioner (Appeals)
5A : Production of additional evidence before the Deputy Commissioner (Appeals), and Commissioner (Appeals)
6 : Form of appeal to Appellate Tribunal
7 : Application for reference to High Court
8 : Authorised representatives
8A : Qualifications of registered valuers
8B : Application for registration as valuer
8C : Scale of fees to be charged by a registered valuer
8D : Form of report of valuation by registered valuer
8E : Registered valuer when to be guilty of misconduct in his professional capacity for purposes of section 34AD
8F : Charge sheet
8H : Proceedings before Inquiry Officer
8I : Order of the Chief Commissioner or the Director General
8J : Procedure if no Inquiry Officer appointed
8K : Change of Inquiry Officer
9 : Disclosure of information respecting assessees
10 : Search and seizure
10A : Requisition of books of account, etc
11 : Prescribed authority
12 : Procedure to be followed in calculating interest
13 : Forms for certificate of valuation of shares/jewellery, etc
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