| |
The
Ministry of Finance, Government of India, in its detailing of Wealth
Tax has classified various categories of assets which need
to be valued by a certified valuer. Some of the categories are listed
below:
| |
|
| 1. |
Immovable
property (other than agricultural lands, plantations, forests,
mines and quarries).
|
| |
|
| 2. |
Agricultural
lands (other than coffee, tea, rubber and cardamom plantations).
|
| |
|
| 3. |
Coffee,
tea, rubber or cardamom plantations.
|
| |
|
| 4. |
Forests. |
| |
|
| 5. |
Mines
and quarries. |
| |
|
| 6. |
Stocks,
shares, debentures, securities, share in partnership firm
and business assets including goodwill.
|
| |
|
| 7. |
Plant
and Machinery. |
| |
|
| 8. |
Jewellery. |
| |
|
| 9. |
Works
of arts and antiques. |
| |
|
| 10. |
Life
interest, reservations and interests in expectancy. |
N.B. This is not an exhaustive list and in todays world every
new situation demands fresh look at your asset values. Therefore,
it is best to remember the adage: When things change the values
also change.
|
|