4. Scope (Sec. 6) Status Assets Includible Debts - TopicsExpress

4. Scope (Sec. 6) Status Assets Includible Debts Deductible Resident and Ordinarily Resident Citizen All assets in or outside India All Permissible Debts in or outside India HUF–Ordinarily Resident As above As above Company–Resident As above As above Non-Citizen All assets in India All Permissible Debts in India Resident but not Ordinarily Resident Citizen/Non-Citizen All assets in India All Permissible Debts in India Non-Resident Citizen As above As above Non-Citizen As above As above 5. Rates Wealth Tax is charged in respect of Net Wealth of every Individual, HUF and Company @ 1% of the amount by which the Net Wealth exceeds Rs. 30 lakhs.

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