Key Valuation Rules under the Income Tax Act

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2026-08-21 08:59:35 -

Valuation is an important part of income-tax compliance because the value assigned to an asset can influence taxable income, capital gains, and the tax treatment of specific transactions. The Income-tax Act, along with the Income-tax Rules, provides different valuation mechanisms depending on the nature of the asset and the transaction involved. The Valuation Requirement under Income Tax is not...

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