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of <h1>Wealth-tax Rules, 1957: Framework for Implementing Wealth-tax Act, Effective April 1, 1957, Under Section 46 for Wealth Assessment.</h1> The Wealth-tax Rules, 1957, established by the Central Board of Revenue under section 46 of the Wealth-tax Act, 1957, are formally titled as such and are considered effective from April 1, 1957. These rules outline the procedural framework for implementing the Wealth-tax Act, providing guidelines for taxation related to wealth assessment and compliance.
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