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<h1>Rule 2A on Business Asset Valuation Omitted from Wealth Tax Rules, 1957 by 1989 Amendment Effective April 1, 1989.</h1> Rule 2A of the Wealth Tax Rules, 1957, which dealt with the determination of the net value of business assets as a whole, was omitted by the Wealth-tax (Second Amendment) Rules, 1989, effective April 1, 1989. Prior to its omission, the rule required the Wealth-tax Officer to determine the net asset value based on the business's balance sheet and make necessary adjustments as specified in rules 2B to 2G.