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[Cites 0, Cited by 0] [Section 17CB(3)] [Section 17CB] [Entire Act]

Union of India - Subsection

Section 17CB(3)(b) in Income Tax Rules, 1962

(b)"balance-sheet" in relation to any trust or institution, shall mean the balance-sheet of such trust or institution (including the notes annexed thereto and forming part of the accounts) as drawn up on the specified date which has been audited by an accountant;