3. Form of return of net wealth.
[(1) The return of net wealth referred to in section 14 shall—
(A )       in respect of assessment year 1992-93 and earlier assessment years—
            ( 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;
(B )       in the case of individuals, Hindu undivided families and companies, in respect of assessment year 1993-94 and any other subsequent assessment year, be in Form BA 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.