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    <title>Mistakes in Computation of Wealth and in calculating Tax Liability:</title>
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    <description>The Board directs Wealth-tax Officers to verify arithmetical accuracy of returns and totals, and to record explicitly the location and nature of assets and the citizenship and residential status of assessees in assessment orders; these steps are required to prevent recurring errors-such as incorrect rates, double deductions, omitted additional urban-asset tax, and misapplied reliefs-that have produced under- and over-assessments.</description>
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      <title>Mistakes in Computation of Wealth and in calculating Tax Liability:</title>
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      <description>The Board directs Wealth-tax Officers to verify arithmetical accuracy of returns and totals, and to record explicitly the location and nature of assets and the citizenship and residential status of assessees in assessment orders; these steps are required to prevent recurring errors-such as incorrect rates, double deductions, omitted additional urban-asset tax, and misapplied reliefs-that have produced under- and over-assessments.</description>
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