Method of accounting in certain cases.

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....ealisable value computed as per the income computation and disclosure standards notified under section 276(2); (ii) the valuation of purchase and sale of goods or services and valuation of inventory shall be adjusted to include any tax, duty, cess or fee (by whatever name called) actually paid or incurred by the assessee to bring the goods or services to the place of its location and cond....

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....ified under section 276(2) after taking into account the extant guidelines issued by the Reserve Bank of India in this regard. (3) For the purposes of sub-sections (1) and (2), the comparison of actual cost and net realisable value of securities shall be made category-wise. (4) For the purposes of this section, any tax, duty, cess or fee (by whatever name called) under any law in force, shal....