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of <h1>Section 14A of Wealth Tax Act: Board Can Exempt Certain Individuals from Submitting Documents with Tax Returns.</h1> Section 14A of the Wealth Tax Act, 1957, grants the Board the authority to establish rules allowing certain classes of individuals to be exempt from submitting various documents, such as statements, receipts, certificates, audit reports, and valuer reports, with their wealth tax returns. These documents, typically required under the Act, except for those under Section 14B, must be produced upon request by the Assessing Officer. This provision was introduced by the Finance Act 2013 and took effect on June 1, 2013.
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