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Rule 2A - Determination of the net value of assets of business as a whole - Wealth Tax Rules, 1957Extract Determination of the net value of assets of business as a whole. 1 2A. [Omitted by the Wealth-tax (Second Amendment) Rules, 1989, w.e.f. 1-4-1989.] ----------------------- Notes:- 1. Before omission rule 2A it was read as under : Where the Wealth-tax Officer determines under clause (a) of sub-section (2) of section 7 the net value of the assets of the business as a whole having regard to the balance sheet of such business, he shall make the adjustments specified in rules 2B, 2C, 2D, 2E, 2F and 2G.
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