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of <h1>Wealth Tax Rules: Use Form BA for 2013-14 and prior, Form BB for 2014-15 onward; e-filing mandatory.</h1> The Wealth Tax Rules, 1957, specify the form and manner for filing net wealth returns. For assessment years up to 2013-14, individuals, Hindu undivided families, and companies must use Form BA, while for 2014-15 and subsequent years, Form BB is required. Returns for 2014-15 onwards must be filed electronically with a digital signature, except for certain individuals or families who may file paper returns. Form BB returns do not need accompanying tax computation or payment proofs. The Director General of Income-tax (Systems) oversees secure data handling procedures for electronic submissions.
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