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

Union of India - Subsection

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

(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;