Valuation of shares in companies with agricultural assets must not be excluded from an assessee's net wealth under wealth tax rules. Shares held by an assessee in companies owning agricultural assets must not be treated as agricultural assets for exclusion from the assessee's net wealth; when valuing such shares the company's agricultural assets should not be separately excluded. The Board has observed incorrect exclusions by field officers and directs reissuance of instructions to ensure inclusion of the share value in net wealth computations.