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Section 16 in The Energy Conservation (Energy Consumption Norms and Standards for Designated Consumers, Form, Time within which, and Manner of Preparation and Implementation of Scheme, Procedure for issue or purchase of Energy Saving Certificate and Value of Per Metric Tonne of Oil Equivalent of Energy Consumed) Rules, 2012 [Entire Act]

Pe Where,- P = price of one metric tonne of oil equivalent for the specified year (1toe); Pc = average price of delivered coal in terms ... data made available by the designated consumers for the last financial year; Pe = average price of electricity in terms of rupees per tonne
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Section 17CB in Income Tax Rules, 1962 [Entire Act]

Fair market value of unquoted equity shares =| (A+B - L)(PV)| x (PE) where, A = book value of all the assets in the balance sheet ... meeting liabilities, other than ascertained liabilities; (vi) any amount cumulative preference shares; PE = total amount of paid-up equity share capital as shown
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Section 11UA in Income Tax Rules, 1962 [Entire Act]

market value of unquoted equity shares =(A+B+C+D - L)× (PV)/(PE), where, A= book value of all the assets (other than jewellery, artistic ... cumulative preference shares; PV = the paid up value of such equity shares; PE = total amount of paid up equity share capital as shown
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Section 5 in The Petroleum and Natural Gas Regulatory Board (Technical Standards and Specifications including Safety Standards for City or Local Natural Gas Distribution Networks) Regulations, 2008 [Entire Act]

network and 1.4 time MAOP or 50 PSI whichever is higher for PE network). The entity should have proper records of the same. Such test ... system against third party damages both in respect to steel pipe, PE pipe and copper tubing. Provided that- (a) The entity shall submit self-certification
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