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of <h1>Rule 2D of Wealth Tax Rules, 1957, omitted in 1989, excluded certain asset values from wealth tax calculations.</h1> Rule 2D of the Wealth Tax Rules, 1957, which was omitted in 1989, outlined certain assets whose values were not considered for wealth tax purposes. These included amounts paid as advance tax under specific sections of the Income-tax Acts of 1922 and 1961, debts allowed as deductions under the Income-tax Act, assets exempt from wealth tax, and amounts in balance sheets not representing asset values, such as debit balances in profit and loss accounts.
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