(2)The accreted income referred to in sub-section (1) shall be computed using the following formula:––A = B-Cwhere,––A = Accreted income;B = Aggregate fair market value of the total assets of the specified person, as on the date specified, in column C of the Table in sub-section (4), computed in accordance with such method of valuation, as may be prescribed;C = Total liability of such specified person, as on the date specified in column C of the said Table, computed in accordance with such method of valuation, as may be prescribed.
