Value of certain assets not to be taken into account

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..... he value of the following assets which are disclosed in the balance sheet shall not be taken into account for the purposes of rule 2A : ( a ) any amount paid as advance tax under section 18A of the Indian Income-tax Act, 1922, or under section 210 of the Income-tax Act, 1961 ; ( b ) the debt due to the assessee according to the balance sheet or part thereof which has .....

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