Valuation of assets and liabilities
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....e fund maintained by a Social Security Organisation or by an establishment under this Code shall have a valuation of its assets and liabilities made by a valuer or actuary, as the case may be, appoint....
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....vernment, by order: Provided that the appropriate Government, if it considers necessary, may direct such valuation to be made at such intervals other than provided in this section. &nb....
TaxTMI