Separate accounting for wealth tax on agricultural land required; demands, challans and registers must distinguish agricultural and other assets. Officials must maintain separate accounting for wealth tax demands and collections on agricultural land versus other assets. Existing forms are to be temporarily modified (separate challans, two-part Demand & Collection Register with cross references) pending revised prints. Collections in the DCR must indicate which part of the D & CR they relate to. For mixed-asset cases, the agricultural portion of the demand is allocated pro rata to the asset ratio, excluding additional wealth tax unless the agricultural land itself attracts that additional tax. Temporary hand inserted columns should record additional wealth tax until revised forms are issued.