৩৷ Wealth Tax Act, 1963 (XV of 1963) এর- (১) section 16 এর sub-section (6) বিলুপ্ত হইবে; (২) section 16 এর পর নিম্নরূপ নূতন section 16A সন্নিবেশিত হইবে, যথা:- "16A. Self-assessment.- (1) Where the return of net wealth for any assessment year filed by the assessee under section 14 renders him liable to wealth tax and he pays ten per cent. of income tax payable under the Income Tax Ordinance for the year or an amount equal to the wealth tax paid in the immediately preceding year, whichever is higher, on or before the date on which the return is filed, the Deputy Commissioner of Taxes shall complete the assessment under section 16(1) and communicate the assessment order to the assessee within thirty days next following. (2) Notwithstanding anything contained in sub-section (1) and section 17, any authority subordinate to the Board, if so authorised by the Board within three years from the end of the assessment year, shall audit the assessment in respect of not more than one assessment year out of the assessments for the three relevant assessment years of an assessee completed under sub-section (1) and refer the same to the Deputy Commissioner of Taxes for re-assessment, if so required, and the Deputy Commissioner of Taxes shall thereupon proceed to make the assessment under section 16(3) or 16(5), as the case may be. (3) No order under sub-section (1) shall be made in any case after the thirtieth day of June of the financial year next following the year in respect of which a return of net wealth has been filed under section 14.”; (৩) section 17 এর পর নিম্নরূপ নূতন section 17A সন্নিবেশিত হইবে, যথা:- "17A. Limitation for assessment.- (1) Subject to the provisions of sub-section (2), no order of assessment under the provisions of this Chapter in respect of any net wealth shall be made after the expiry of two years from the end of the assessment year in which the net wealth was first assessable. (2) Notwithstanding anything contained in sub-section (1), assessment under section 17 may be made- (a) in the cases falling under clause (a) of section 17, at any time within two years from the end of the year in which notice under the said sub-section was issued; and (b) in the cases falling under clause (b) of section 17, within one year from the end of the year in which notice under the said sub-section was issued.”|