Value of certain liabilities not to be taken

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....tax (Second Amendment) Rules, 1989, w.e.f. 1-4-1989.] --------------------- Notes:- 1. Before omission rule 2E it was read as under : "The following amounts shown as liabilities in the balance sh....

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....not payable under the Act : Provided that where it is not possible to calculate the amount of debt so utilised, it shall be taken as the amount which bears the same proportion to the total of the de....