Valuation of assets forming part of industrial undertaking

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Full Text of the Document

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....ons.       --------------------- Notes:- 1. Before Omission rule 2H, as inserted by the Wealth-tax (Second Amendment) Rules, 1973, w.e.f. 1-4-1973, read as under :      "(1) For the purposes of clause (xxxi) of sub-section (1) of section 5, the value of asset (not being any land or building or any rights in any land or building or any asset r....