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https://www.caclubindia.com/forum/valuation-of-assets-under-wealth-tax-act-1957-60124.asp
May 14, 2013 · VALUATION OF ASSETS UNDER WEALTH TAX ACT, 1957 Section 7 (1): Valuation of assets other than cash shall be determined in the manner laid down in schedule III of the wealth Tax Act. Before moving ahead first let’s see the assets which fall under the definition of assets as per section 2 (ea) and shall be included in the wealth of a person.
https://www.pathlegal.in/Valuation-of-Assets-under-Wealth-Tax-Act-,1957---blog-1258800
Valuation of Assets under Wealth Tax Act,1957 Section 7 (1): Valuation of assets other than cash shall be determined in the manner laid down in schedule III of the wealth Tax Act.
https://taxguru.in/income-tax/applicability-wealth-tax-making-charges-jewellery.html
Provisions relating to Valuation of ‘jewellery’ under the Wealth Tax Act:-Section 7 of the Wealth tax Act, 1957 provides for ‘Value of assets, how to be determined’, which reads as under:-7. Value of assets, how to be determined
http://www.hvcs.in/rule/wealth-tax-rule-1957/qualifications-of-registered-valuers-under-wealth-tax-rules-1957
Section : 8A Topic : Qualifications of registered valuers under Wealth-Tax Rules, 1957 (1) For the purposes of sub-section (2) of section 34AB, the qualifications for registration as valuers of different classes of asset shall be as specified in sub-rules (2) to (11).
http://www.miraajassociates.com/rules/Wealth%20Tax%20Rules%201957.pdf
WEALTH-TAX RULES, 1957 (SRO 3384, Dated. 18-10- 1957) In exercise of the powers conferred by section 46 of the Wealth-tax Act. ]957 (27 of 1957), the Central Board of Revenue hereby makes the following rules, namely:-- 1.- Short title and commencement. (1) These rules may be called the Wealth-tax Rules, 1957.
https://carockstar.files.wordpress.com/2015/01/direct-tax-summary-notes.pdf
1 Wealth-tax Act, 1957 1.1 Synopsis : Wealth-tax Act, 1957 The Central Government has been empowered by Entry 86 of the Union List of the Seventh Schedule of the Constitution of India to levy taxes on the capital value of the assets except on agricultural land. Whenever Sec 2(ea) assets Sec 3are idle, tax is levied on valuation date Sec 2(q) on the net wealth Sec 2(m) of a person .
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