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Amendment of Schedule III

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Full Text of the Document

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....words "four assessment years", wherever they occur the words "nine assessment years" shall be substituted; (b) in rule 12,- (i) after sub-rule (2), the following sub rule shall be inserted, namely :- "(3) For the purposes of sub-rule (2), the value of an asset disclosed in the balance sheet of the company shall be taken to be its value determined in accordance with the r....

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