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1905/1992.

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Full Text of the Document

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....d section 6 the value of any asset, other than cash, for the purpose of the W.T.Act shall be its value as on the valuation date determined in the manner laid down in the Schedule III. As per the amended section 16A, the Assessing Officer may refer the valuation of any asset to a Valuation Officer where for the purpose of assessment, the market value of the asset is to be taken into account under t....

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