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

Union of India - Subsection

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

(E)adjustments relating to investments in subsidiaries, joint ventures and associates recorded at fair value as deemed cost in accordance with paragraph D15 of the Indian Accounting Standards 101 on the convergence date; and