Asset classification amended to include buildings and furniture and fittings, and books of account wording removed from valuation rule.

The amendment expands the exclusion in clause (3) to expressly include buildings and furniture and fittings, and deletes the phrase "as appearing in the books of account" from Explanation 2B in clause (6), thereby altering the statutory language governing asset classification and removing the books of account wording from the provision on valuation or accounting reference.

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