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    <title>Instructions for Filing Wealth Tax Returns (FORM BB)</title>
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    <description>Form BB requires assessees whose net wealth exceeds the non-chargeable limit to declare all includible immovable and movable assets as on the valuation date, valuing them per Schedule III, and to file the return electronically under digital signature (with limited transitional paper filing relief). The form is divided into parts and schedules that mandate PAN, asset-by-asset descriptions, separate disclosure of debts related to assessable assets, reporting of valuer details where applicable, and adherence to clubbing, exemption and debt deduction rules in computing net wealth.</description>
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