Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 120] [Entire Act] Union of India - Subsection Section 120(j) in The Companies (Accounting Standards) Rules, 2006 (j)a narrative description of the basis used to determine the overall expected rate of return on assets, including the effect of the major categories of plan assets.