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[Cites 0, Cited by 0] [Section 47(2C)] [Section 47] [Entire Act]

Union of India - Subsection

Section 47(2C)(D) in The Finance Act, 2017

(D)adjustments relating to items of property, plant and equipment and intangible assets recorded at fair value as deemed cost in accordance with paragraphs D5 and D7 of the Indian Accounting Standards 101 on the convergence date;