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of <h1>CBDT Instruction No. 493 mandates specific register maintenance for Section 18(2A) petitions under the Wealth Tax Act, 1957.</h1> Instruction No. 493 from the Central Board of Direct Taxes (CBDT), dated January 3, 1973, mandates the maintenance of specific registers for petitions filed under Section 18(2A) of the Wealth Tax Act, 1957. This directive follows a previous instruction regarding disclosure petitions under Section 271(4A) of the Income Tax Act, 1961. The registers, to be kept by the Commissioners of Wealth-tax, should be adapted with appropriate modifications in column wording. Immediate compliance with these instructions is required to ensure proper record-keeping for wealth tax purposes.
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