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    <title>Form of return of net wealth</title>
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    <description>The return of net wealth for individuals, Hindu undivided families and companies must be filed in prescribed forms (Form BA for earlier years, Form BB for later years); for later years the return is generally required to be furnished electronically under digital signature, with a paper filing exception for individuals and HUFs not subject to audit under section 44AB. Returns in Form BB must not be accompanied by tax computation, proof of tax and interest paid, or documents or valuation reports, and the Director General of Income-tax (Systems) shall prescribe secure procedures, formats and archival policies for electronic filing.</description>
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      <description>The return of net wealth for individuals, Hindu undivided families and companies must be filed in prescribed forms (Form BA for earlier years, Form BB for later years); for later years the return is generally required to be furnished electronically under digital signature, with a paper filing exception for individuals and HUFs not subject to audit under section 44AB. Returns in Form BB must not be accompanied by tax computation, proof of tax and interest paid, or documents or valuation reports, and the Director General of Income-tax (Systems) shall prescribe secure procedures, formats and archival policies for electronic filing.</description>
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