Meaning of expressions used in determination of fair market value

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....including the notes annexed thereto and forming part of the accounts) as drawn up on the valuation date which has been audited by the auditor of the company appointed under the laws relating to companies in force; and (ii) in relation to a company, not being an Indian company, the balance sheet of the company (including the notes annexed thereto and forming part of the accounts) as drawn ....

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.... Securities Contracts (Regulation) Act, 1956 (42 of 1956); (e) "registered dealer" means a dealer who is registered under Central Sales Tax Act, 1956 (74 of 1956) or general sales tax law for the time being in force in any State including value added tax laws; (f) "registered valuer" shall have the same meaning as assigned to it in section 513; (g) "securities" shall have the same meaning....