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Please note that the Wealth tax has been abolished in the union budget presented by Hon. finance minister Mr. Arun Jately on 28-Feb-2015. The wealth-Tax has been replaced with additional surcharge of 2 per cent on super rich with a taxable income of over `1 crore annually. The Wealth Tax Act, 1957 is an Act of the Parliament of India which provides for levying of wealth tax on an individual, Hindu Undivided Family (HUF) or company is in possession of, on the corresponding Valuation Date. The Act applies to the whole of India including the state of Jammu and Kashmir and the Union Territories. The application of the Act will be discontinued from 1 April 2016.〔(【引用サイトリンク】url=http://www.egazette.nic.in/WriteReadData/2015/163872.pdf )〕 == Wealth Tax Act == The Wealth Tax Act, 1957 governs the taxation process associated with the Net Wealth that an Individual, a Hindu Undivided Family (HUF), or a Company possesses on the Valuation Date. The Reserve Bank of India is exempted from paying Wealth Tax though the entity fulfils the requirement of being a corporation in India. It is an Act that provides for the levy of Wealth Tax on liable Assessees and came into force on April 1, 1957. This Act requires liable Assessees to file their Wealth Tax Return online in Form BB. The due-date for filing return of Wealth Tax shall be same date as that applicable to an assessee under the Income Tax Act. Wealth Tax is a direct tax and is to be filed separately. It is not part of the Income Tax Return that is filed at the end of a Financial Year in India. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Wealth Tax Act, 1957」の詳細全文を読む スポンサード リンク
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