The Wealth Tax Act, 1957' is an Act of the Parliament of India which provides for levying of wealth tax on an individual, Hindu Undivided Family (HUF) or company is in possession of, on the corresponding Valuation Date. The Act applies to the whole of India including the state of Jammu and Kashmir and the Union Territories.
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Income Tax India Website : http://www.incometaxindia.gov.in/Pages/acts/wealth-tax-act.aspx
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