Special provision for exclusion of certain assets and liabilities shown in the balance sheet

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....on for exclusion of certain assets and liabilities shown in the balance sheet. ^12G. [Omitted by the Wealth-tax (Second Amendment) Rules, 1989, w.e.f. 1-4-1989.]       --....

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....exclude the value of the asset or the debt for the purposes of rule 2A.       (2) The value of any such asset or debt shall be taken into account for the purposes of assess....