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[Cites 0, Cited by 0] [Section 11UB(4)] [Section 11UB] [Entire Act]

Union of India - Subsection

Section 11UB(4)(i) in Income Tax Rules, 1962

(i)the value on the specified date of such firm or association of persons, shall be determined by a merchant banker or an accountant in accordance with any internationally accepted valuation methodology as increased by the liability, if any, considered in such determination;