3. [ Form of return of net wealth. [Subs by G.S.R. 832, dated 9th June, 1965.]
(1)The return of net wealth referred to in sub-sections (1) and (2) of Section 14 shall--(a)in the case of individuals and Hindu undivided families, be in Form A;(b)in the case of companies, be in Form B;and shall be verified in the manner specified therein.(2)Where the assessee is carrying on a business, a copy of the balance-sheet or trial balance as on the valuation date or on the date of the closing of accounts immediately preceding the valuation date, and a copy of the auditor's report, if any, shall also be furnished along with the return of net wealth.
