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 115JB(2A)] [Section 115JB] [Entire Act] Union of India - Subsection Section 115JB(2A)(i) in The Income Tax Act, 1961 (i)revaluation surplus for assets in accordance with the Indian Accounting Standards 16 and Indian Accounting Standards 38; or