Furnishing of particulars: provision in Wealth Tax Rules inserted then subsequently omitted, altering reporting requirement applicability.

The Wealth Tax Rules, 1957 included a provision introducing requirements for furnishing of particulars by taxpayers via a 1974 amendment; that rule established specified reporting obligations in certain cases. The provision created a rule-based mechanism for collection of additional information and was later omitted by a 1980 amendment, thereby removing the separate statutory requirement to furnish those particulars under the Wealth Tax Rules.

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