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[Cites 0, Cited by 0] [Section 11UB(9)] [Section 11UB] [Entire Act]

Union of India - Subsection

Section 11UB(9)(vi) in Income Tax Rules, 1962

(vi)"book value of the liabilities" means the value of liabilities as shown in the balance-sheet of the company or the entity as the case may be, excluding the paid-up capital in respect of equity shares or members' interest and the general reserves and surplus and security premium related to the paid up capital;