Wealth Tax-Prima facie adjustments by A.O. to net wealth u/s 16(1)(a).

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....adjustments, besides correcting arithmetical errors. The following are the adjustments that shall be made by the Assessing Officer to the net wealth declared in the return: (i) any arithmetical errors in the return, accounts or documents accompanying it, shall be rectified; (ii) any exemption or deduction, which, on the basis of the information available in such return, accounts or documents....

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....stments, which is not exhaustive, deals particularly with the exemptions available under section 5 of the Wealth-tax Act read with sections 5(1), 5(1A),5(2) and 5(3) and the definition of properties situated outside India under section 6 may be used by the Assessing Officers for ready reference. This would be useful not only for making adjustments, but also to identify cases which warrant enquirie....