Adjustments in the value of an asset disclosed in the balance sheet

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..... osed in the balance sheet. 1 2B. [Omitted by the Wealth-tax (Second Amendment) Rules, 1989, w.e.f. 1-4-1989.] ---------------------- Notes:- 1. Before omission rule 2B .....

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..... assessment under the Income-tax Act, 1961 , for the previous year relevant to the corresponding assessment year. (2) Notwithstanding anything contained in sub-rule (1) where the market value .....

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