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<h1>Wealth Tax Rule 3B: Asset Valuation Referrals Triggered at 33.33% Value Discrepancy or Rs. 50,000 Minimum.</h1> Rule 3B of the Wealth Tax Rules, 1957, specifies conditions for referring asset valuations to Valuation Officers. It sets the threshold for the percentage of the asset's value as returned at 33 1/3 percent. Additionally, the monetary amount for reference is established at Rs. 50,000. These conditions were introduced through the Wealth-tax (Third Amendment) Rules, 1972, effective from January 1, 1973.