Inventory valuation and tax-inclusive accounting required; compensation interest recognised on receipt and escalation claims on realisation certainty. Section 145A requires inventory valuation at the lower of actual cost or net realisable value under income computation and disclosure standards and mandates inclusion of any tax, duty, cess or fee actually paid in purchase, sale and inventory valuation; it prescribes special valuation rules for securities and directs scheduled banks and public financial institutions to follow standards subject to central bank guidelines. Section 145B fixes timing: interest on compensation is taxable when received and claims for price escalation or export incentives are recognised when reasonable certainty of realisation exists.