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of <h1>Wealth Tax Act Amendment Tightens Reporting Rules for High-Net-Worth Individuals Under Section 14</h1> The amendment modifies section 14 of the Wealth-tax Act, 1957, requiring individuals with net wealth exceeding the non-taxable maximum to file a return by the due date in prescribed form. Returns showing net wealth below the taxable threshold are deemed never to have been furnished, except when filed in response to a notice. The amendment simplifies reporting requirements and clarifies filing obligations for wealth tax assessees.
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