Value of certain assets not to be taken into account

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Full Text of the Document

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.... :      "The value of the following assets which are disclosed in the balance sheet shall not be taken into account for the purposes of rule 2A :-            (a) any amount paid as advance tax under section 18A of the Indian Income-tax Act, 1922, or under section 210 of the Income-tax Act, 1961 ;    &nbsp....