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Wealth Tax

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sandypkapoor

It cover all the aspects of wealth tax act in india. Moreover it covers appeals, review, revision and rectification.

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WEALTH TAX ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Assets [2(ea)] ,[object Object],[object Object],[object Object]
Exceptions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Motor Car-[u/s 2 (ea) ii] ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
JEWELLERY, UTENSILS OF GOLD, SILVER etc. [u/s-2 (ea) (iii)] ,[object Object],[object Object],[object Object],[object Object],[object Object]
EXCEPTIONS ,[object Object],[object Object]
BOATS and AIRCRAFTS [u/s-2 (ea) (iv)] ,[object Object],[object Object]
URBAN LAND [u/s-2 (ea) (v)] ,[object Object],[object Object],[object Object],[object Object],[object Object]
EXCEPTIONS ,[object Object],[object Object],[object Object],[object Object]
DEEMED ASSETS [u/s-4] ,[object Object],[object Object],[object Object],[object Object],[object Object]
Continued….. ,[object Object],[object Object],[object Object],[object Object],[object Object]
ASSETS EXEMPT FROM TAX (u/s-5) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DEBT OWED (Due) [u/s/-2 (m)] ,[object Object],[object Object],[object Object]
VALUATION OF ASSETS [U/S-7] ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object]
Step 2: Find out net maintainable rent ,[object Object],[object Object],[object Object],[object Object]
Step 3: CAPITALIZATION ,[object Object],[object Object],[object Object],[object Object]
Step 4: ADD PREMIUM ,[object Object],[object Object]
For calculating premium following terms should be clear ,[object Object],[object Object]
Specified area: ,[object Object],[object Object],[object Object],[object Object],[object Object]
Calculation of Premium ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Step 5: DEDUCT UNEARNED INCREMENT ,[object Object],[object Object]
2. Valuation of self occupied property - u/s-7 (2) ,[object Object],[object Object],[object Object],[object Object]
Option 1 ,[object Object],[object Object],[object Object],[object Object]
3. Valuation of Assets of Business [Part D schedule III] ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Step 2 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object]
4. VALUATION OF INTEREST IN FIRM OR ASSOCIATION OF PERSON ,[object Object],[object Object],[object Object]
5. VALUE OF LIFE INTEREST (Part F, schedule III) ,[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Numerical Problem ,[object Object],[object Object],[object Object],[object Object],[object Object]
Solution ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DECISION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
6. VALUATION OF JEWELLERY ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
7. VALUATION OF OTHER ASSETS ,[object Object],[object Object],[object Object],[object Object],[object Object]
If the asset is not saleable in open market ,[object Object]
Return of wealth and assessment ,[object Object],[object Object],[object Object]
Return in response to a notice u/s-17 ,[object Object]
Return showing wealth tax below taxable limit u/s-14 (2) ,[object Object],[object Object],[object Object]
Return after due date or amendment of return u/s-15 ,[object Object],[object Object],[object Object],[object Object],[object Object]
ASSESSMENT ,[object Object],[object Object],[object Object]
REGULAR ASSESSMENT ,[object Object]
RECTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
APPEALS & REVISIONS ,[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object],[object Object],[object Object]
[object Object],[object Object]
UNIT-4 COMPLETE

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Wealth Tax

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