Asset Cost Accounting Cash System Adjustments can be made to the balance sheet roll under section 7 (2) (a) of the Income Tax Liability Wealth Tax Act, 1957 of the Asset Valuation profession on outstanding professional fees. 2 (c) or the Wealth Tax Rules, 1957, applicable adjustments which have the effect of changing the trading system of accounting for the accounting system, may be made the Wealth Tax Act 1957, Section 7 (2) (a) ) Wealth Tax Rules, 1957, R 2 (c)
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