https://www.taxtmi.com/circulars?id=10102 Assets enumerated under the Wealth Tax Act that are not deposits under the Post Office Savings Bank Rules attract an aggregate exemption up to the statutory ceiling, while Post Office Savings Bank deposits are excluded from that ceiling. The proviso increases the aggregate exemption only where the value of those specified non deposit assets held continuously from before the base date exceeds the ceiling; enhanced exemption is limited to the excess value of those assets themselves. en-us Mon, 10 Sep 1973 00:00:00 +0530 Fri, 17 Jun 2011 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10102 Assets enumerated under the Wealth Tax Act that are not deposits under the Post Office Savings Bank Rules attract an aggregate exemption up to the statutory ceiling, while Post Office Savings Bank deposits are excluded from that ceiling. The proviso increases the aggregate exemption only where the value of those specified non deposit assets held continuously from before the base date exceeds the ceiling; enhanced exemption is limited to the excess value of those assets themselves. Circulars Income Tax Mon, 10 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10102