<h1>Wealth Tax Form BB: E-filing Required for Individuals, HUFs, and Companies Exceeding Non-Taxable Wealth Limit from AY 2014-15.</h1> The instructions for filing Wealth Tax Returns (FORM BB) apply to individuals, Hindu Undivided Families (HUFs), and companies whose net wealth exceeds the non-taxable limit. The form is applicable from the assessment year 2014-15 onwards and must be filed electronically under a digital signature, except for certain cases in 2014-15 where paper filing is allowed. The form requires detailed information on net wealth, including immovable and movable properties, and any assets held by others but includible in the assessee's net wealth. It also outlines exemptions and specific rules for valuation and reporting. The form is annexure-less, and all parts must be completed accurately.