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    <title>Power of Board to dispense with furnishing documents, etc., with return of wealth.</title>
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    <description>The Board may, by rules, specify classes of persons not required to furnish documents, statements, receipts, certificates, audit reports, reports of registered valuer or other specified material with the wealth-tax return, except as otherwise provided, provided that such documents, if not filed with the return, must be produced before the Assessing Officer on demand.</description>
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      <title>Power of Board to dispense with furnishing documents, etc., with return of wealth.</title>
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      <description>The Board may, by rules, specify classes of persons not required to furnish documents, statements, receipts, certificates, audit reports, reports of registered valuer or other specified material with the wealth-tax return, except as otherwise provided, provided that such documents, if not filed with the return, must be produced before the Assessing Officer on demand.</description>
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