TMI BlogAmendment of Schedule IIIX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 rules as appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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