https://www.taxtmi.com/acts?id=15964 Amendment prescribes that companies prepare profit and loss accounts for computing book profit either under Part II of Schedule VI or under the Act governing companies to which the proviso to section 211 applies, and adds as an add-back to book profit the amount standing in the revaluation reserve relating to a revalued asset on its retirement or disposal if that amount is not credited to the profit and loss account. en-us Fri, 16 Mar 2012 15:42:57 +0530 Fri, 16 Mar 2012 17:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15964 Amendment prescribes that companies prepare profit and loss accounts for computing book profit either under Part II of Schedule VI or under the Act governing companies to which the proviso to section 211 applies, and adds as an add-back to book profit the amount standing in the revaluation reserve relating to a revalued asset on its retirement or disposal if that amount is not credited to the profit and loss account. Act-Rules Bills Fri, 16 Mar 2012 15:42:57 +0530 https://www.taxtmi.com/acts?id=15964