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of <h1>Guidelines for Valuing Agricultural Land for Wealth-Tax: Coffee, Rubber, Cardamom Plantations Under Finance Act, 1969 & 1980.</h1> The circular outlines guidelines for valuing agricultural land in coffee, rubber, and cardamom plantations for wealth-tax purposes. Since the Finance Act, 1969, agricultural property has been subject to wealth-tax, with specific exemptions. The Finance (No. 2) Act, 1980, further refined these exemptions. The valuation is categorized into lands with yielding plants, lands in development, and virgin lands, each with distinct valuation methods. Yielding lands use the income capitalization method, while developing lands add improvement costs to market value, and virgin lands are valued based on market potential. Pending wealth-tax assessments should follow these guidelines.
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