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[Cites 0, Cited by 0] [Section 115JB(2C)] [Section 115JB] [Entire Act]

Union of India - Subsection

Section 115JB(2C)(E) in The Income Tax Act, 1961

(E)adjustments relating to investments in subsidiaries, joint ventures and associates recorded at fair value as deemed cost in accordance with paragraph D15 of the Indian Accounting Standards 101 on the convergence date; and