https://www.taxtmi.com/acts?id=49658 The amendment replaces the phrase "value of assets" with "book value of fixed assets" in sub section (2), clause (i), thereby restricting the statutory valuation basis to the accounting book value of depreciable fixed assets rather than a broader asset value measure. en-us Mon, 24 Feb 2025 14:47:10 +0530 Mon, 24 Feb 2025 14:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49658 The amendment replaces the phrase "value of assets" with "book value of fixed assets" in sub section (2), clause (i), thereby restricting the statutory valuation basis to the accounting book value of depreciable fixed assets rather than a broader asset value measure. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 14:47:10 +0530 https://www.taxtmi.com/acts?id=49658