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<h1>Wealth-tax definitions clarify key terms like Act, accounting year, authorised bank, gold, shares, and unquoted shares.</h1> Definitions for the Wealth-tax Rules, 1957, define key terms used for interpretation: Act as the Wealth-tax Act, 1957; accounting year for companies by reference to the profit and loss account laid before the annual general meeting; authorised bank as an RBI-appointed agent; classifications of shares including equity share, preference share, and unquoted share; recognised stock exchange; and asset definitions for gold and gold ornament. The rules also define investment company and managing agency company, and adopt Act definitions where not specified.
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