2A. Determination of the net value of assets of business as a whole.
-Where the Wealth-tax Officer determines under clause (a) of sub-section (2) of Section 7 the net value of the assets of the business as a whole having regard to the balance-sheet of such business, he shall make the adjustments specified in rules 2B, 2C, 2D, 2E, 2F and 2G.
