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of <h1>Wealth Tax Rules Amended: Form BB Introduced for E-Filing Net Wealth Returns, Effective for 2014-15 Onwards</h1> The Wealth Tax (1st Amendment) Rules, 2014, issued by the Central Board of Direct Taxes, amend the Wealth-tax Rules, 1957. Effective upon publication, the amendment introduces Form BB for filing net wealth returns for assessment years 2014-15 and onwards for individuals, Hindu undivided families, and companies. These returns must be filed electronically with a digital signature, except for certain cases where paper filing is permitted. Form BB does not require accompanying tax computation statements or proof of payment. The Director General of Income-tax (Systems) is tasked with ensuring secure data handling and transmission for these electronic filings.
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