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WEALTH-TAX (FIRST AMENDMENT) RULES, 2009 - SUBSTITUTION OF RULE 8C
NOTIFICATION NO. 15/2009, DATED 30-1-2009
In exercise of the powers conferred by section 46 of the Wealth-tax Act, 1957 (27 of 1957), the Central Board of Direct Taxes hereby makes the following further amendments in the Wealth-tax Rules. 1957, namely:
1. (1) These rules may be called the Wealth-tax (First Amendment) Rules, 2009.
(2) They shall come into force with effect from 1st April, 2009.
2. In the Wealth-tax Rules, 1957, for rule 8C, the following rule shall be substituted, namely :
Scale of fees to be charged by a registered valuer.
8C. (1) Subject to the provisions of sub-rules (2) and (3), the lees to be charged by a registered valuer for valuation of any asset shall not exceed the amount calculated at the following rates, namely :
(2) Where two or more assets are required to be valued by a registered valuer at the instance of an assessee all such assets shall be deemed to constitute, a single asset for the purposes of calculating the fees payable to such, registered valuer.
(3) Where the amount of fees calculated in accordance with sub-rules (1) and (2) is less than Rs.500, the registered valuer may charge Rs.500 as his fees.
[F. No. 149/144/2008-TPL]
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