Section 3B(1)(c) in The Wealth-Tax Rules, 1957

[Cites 0, Cited by 0] [Section 3B(1)] [Section 3B] [Entire Act]

Union of India - Subsection

Section 3B(1)(c) in The Wealth-Tax Rules, 1957

(c)in the case of closing stock, its value adopted for the purposes of assessment under the Income-tax Act, 1961 for the previous year relevant to the corresponding assessment year.

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Union of India - Subsection

Section 3B(1)(c) in The Wealth-Tax Rules, 1957