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of <h1>Clarification on 'House' Definition: Includes Necessary Land for Enjoyment Under Estate Duty and Wealth-tax Acts, Per Board Guidelines.</h1> The circular addresses whether the term 'house' in the Estate Duty Act and Wealth-tax Act includes land appurtenant to the house. The Board concludes that land necessary for the enjoyment of a house should be considered part of it. Guidelines are provided: if the land does not exceed municipal by-law requirements, it is part of the house; if it exceeds and cannot support a separate unit, it is appurtenant; otherwise, it is not. The valuation of non-appurtenant land should be referred to the Valuation Cell. These guidelines are to be communicated to all assessing officers.
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