Wealth tax returns must be filed when net wealth exceeds the exemption, using the prescribed Form BA with verification. Section 14 mandates that persons whose net wealth (including wealth of other persons for which they are assessable) exceeds the exempt amount must file a return of net wealth in the prescribed form by the due date aligned with the Income-tax Act; returns showing wealth below the exemption are deemed never filed except when furnished in response to a notice. Form BA prescribes detailed schedules for asset computation, includible other persons' wealth, firm/AOP interests, verification, tax computation, payment particulars and specifies criminal penalties for false statements.